U.S. Supreme Court Overturns the Physical Presence Standard for Sales Tax Nexus

Last week, the United States Supreme Court issued its decision in South Dakota v. Wayfair (“Wayfair”).  In a 5-4 ruling, the majority of the court held that the standard established in Quill v. North Dakota  requiring a taxpayer to have a physical presence in a state before the state can require it to charge, collect, and remit sales tax was “unsound and incorrect”.

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