Multistate – What South Dakota v. Wayfair Inc. Means for Consumers, Retailers, and State Governments – Urban Institute & Brookings Institution Tax Policy Center

What South Dakota v. Wayfair Inc. Means for Consumers, Retailers, and State Governments US Senator ND Heidi Heitkamp Former North Dakota Tax Commissioner (1986- 1992)- Senator Heitkamp explains the history of Quill (1992) and discusses the Wayfair decision (2018).   Continue reading Multistate – What South Dakota v. Wayfair Inc. Means for Consumers, Retailers, and State Governments – Urban Institute & Brookings Institution Tax Policy Center

Iowa – Information From The Department Of Revenue: South Dakota v. Wayfair

South Dakota v. Wayfair On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair.  The Court overruled Quill Corp. v. North Dakota and the requirement that a retailer must have a physical presence in a state before Continue reading Iowa – Information From The Department Of Revenue: South Dakota v. Wayfair

US Supreme Court Grants Certiorari In “Kill Quill” Case – Big News…

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 Continue reading US Supreme Court Grants Certiorari In “Kill Quill” Case – Big News…