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Wayfair in the Lone Star State

In Nexus, State and Local by Zach MontgomeryLeave a Comment

The Supreme Court’s decision in South Dakota v. Wayfair created a monumental shift in the state tax landscape. Prior to the Court’s decision, forty-one states passed “kill Quill” laws in an effort to override the default physical presence rule. In its 5-4 decision, the Court abandoned the physical presence requirement established by Quill Corp v. North Dakota. As a result, …

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A Battle of the Dakotas: South Dakota v. Wayfair

In Nexus, State and Local by Zach MontgomeryLeave a Comment

On April 17, 2018, the Supreme Court will hear arguments in South Dakota v. Wayfair. Why does it matter? The outcome of this case could substantially affect the current sales tax landscape for transactions executed over the internet. Currently, State X is not allowed to collect sales tax (from the seller) on retail purchases made over the internet unless the …