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- Title
Nexus News: Quill's Physical Presence Nexus Requirement Is Gone: What Now?
- Authors
Haas, June Summers; Stanley, Daniel L.
- Abstract
The article discusses the impact of the U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. in which it overturned the physical presence standard for imposing sales/use tax collection responsibilities on out-of-state sellers. Topics include non-uniformity of economic presence nexus standard based on sales to in-state resident in 45 U.S. states, Hawaii's decision to assert law retroactivity and economic thresholds for sales and use tax collection.
- Subjects
UNITED States; UNITED States. Supreme Court; RETROACTIVE laws; TAX collection; SALES tax; WAYFAIR LLC
- Publication
Journal of State Taxation, 2018, Vol 36, Issue 4, p5
- ISSN
0744-6713
- Publication type
Article