physical-presense standard

The U.S. Supreme Court’s Wayfair decision overturns decades-old precedent and fundamentally changes the use tax collection landscape while leaving a number of questions unanswered. Our State & Local Tax Group explains how this decision has huge implications for online retailers, states’ coffers, and consumers’ wallets. The physical-presence standard under Quill is no more What is the new standard? Retroactivity and a host of other unresolved issues Read the full advisory here. [...]Read more