Multistate – Wayfair v South Dakota Decided (Quill Overruled)

“Held: Because the physical presence rule of Quill is unsound and incorrect, Quill Corp. v. North Dakota, 504 U. S. 298, and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753, are overruled.” A lot of Continue reading Multistate – Wayfair v South Dakota Decided (Quill Overruled)

Alabama – ADOR Launches Tax Amnesty Website, Application Period Opens July 1

SALT Report 2018-5 – The Alabama Department of Revenue (ADOR) has launched alabamataxamnesty.com, a website dedicated to the Alabama Tax Delinquency Amnesty Program of 2018, created by Act 2018-153. The amnesty application period runs July 1 – Sept. 30, 2018, and applies Continue reading Alabama – ADOR Launches Tax Amnesty Website, Application Period Opens July 1