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1. The U.S. Supreme Court Nexus Required for State Taxation of Online Sales

Author

Shill, Otto S., III

Subjects
State taxation -- Laws, regulations and rules, Tax collection -- Laws, regulations and rules, Sales tax -- Laws, regulations and rules, Government regulation, Law, Quill Corp. v. North Dakota (504 U.S. 298 (1992)), South Dakota v. Wayfair, Inc. (138 S. Ct. 2080 (2018))
Abstract

On Thursday, June 21, 2018, the United States Supreme Court announced its highly anticipated decision in South Dakota v. Wayfair, _____ U.S. _____ (No. 17-494, 2018) in which it revisited [...]

Published
2018

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