SALT Report 2018-1 Today the US Supreme Court granted cert in South Dakota’s challenge (South Dakota v. Wayfair) to the longstanding Quill decision (1992). A lot of unanswered questions regarding the nature of nexus will be addressed and could unleash a flurry of change in the multistate reporting requirements for sales and use tax…or not.
For further information:
http://www.scotusblog.com/wp-content/uploads/2018/01/011218.zr_.pdf
