This week the U.S. Supreme Court heard oral arguments for South Dakota v. Wayfair, regarding whether physical presence is required within a state for sales and use tax purposes, specifically addressing internet sellers. The case is challenging the Court’s 1992 decision in Quill v. North Dakota, 504 US 298, which upheld a decision from 1967 … Continue Reading
U.S. Supreme Court grants certiorari in South Dakota v. Wayfair, et al. The U.S. Supreme Court will review the validity of a South Dakota law which requires remote retailers to collect the state’s sales and use tax even if the retailer does not have a physical presence there. If this state law is upheld by … Continue Reading
In a recent article featured in Law360, Greenberg Traurig Shareholder Marvin A. Kirsner discusses the top tax cases to watch in 2017. Kirsner addresses the South Dakota v. Wayfair Inc. case, which requires out-of-state sellers to file sales information with Colorado. To read the full article, click here. … Continue Reading
