Supreme Court Decision Affects Dealers’ Sales and Use Tax Responsibilities

| 3/21/2019
The sales and use tax landscape is rapidly changing in the wake of the U.S. Supreme Court’s 
2018 decision in South Dakota v. Wayfair, Inc. The decision overturned the longstanding brightline rule from Quill Corp. v. North Dakota, which required that a taxpayer have some physical presence in a state in order for that state to be able to impose a filing and collection responsibility for sales and use taxes.
Supreme Court Decision Affects Dealers’ Sales and Use Tax Responsibilities
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