US Supreme Court Overturns Quill (1992): Physical Presence Rule for State Sales Tax

Journal
McLure, C.E. (Jr.)
United States
Bulletin for International Taxation 2019 (Volume 73), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author considers the recent US Supreme Court (USSC) ruling in the case of Wayfair (2018) overturning the USSC case of Quill (1992), which provided a physical presence nexus rule, and implications of this decision for US state sales taxes.