U.S. Supreme Court,
Tax,
Government
May 3, 2018
Justice should keep use tax precedent
For numerous reasons, the court should affirm the physical presence rule of Quill and allow Congress to decide what new standard -- if any -- should govern use tax collection by remote sellers.
OCTOBER 2017 TERM
On April 17, the U.S. Supreme Court heard oral arguments in South Dakota v. Wayfair. That case reached the court on appeal from a 2016 South Dakota bill that would require any seller of taxable goods or services to South Dakota customers to collect and remit use tax due on those sales if the seller met a threshold of either $100,000 in annual sales or 200 annual transactions to South Dakota. Those ...
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!
Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)
Already a subscriber?
Sign In