South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018)
INTRODUCTION
The Supreme Court’s 2018 decision, South Dakota v. Wayfair, is the most significant case in the realm of State and Local Taxation over the last several decades. This case nixed the physical presence rule that had been originally established in the 1967 case, National Bellas Hess v. Illinois Department of Revenue,1 and later reaffirmed the 1993 case, Quill v. North Dakota.2
BACKGROUND
The Quill decision established a physical presence rule which stated that states were not allowed to require out-of-state businesses to collect sales tax if they did not
Continue Reading The Supreme Court’s Decision to Overrule Quill’s Physical Presence Requirement and its Impact on State Sales Tax (South Dakota v. Wayfair)