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Quill

U.S. Supreme Court Carves a Narrow Taxpayer Win on Due Process in Kaestner

June 25, 2019 By Zach Gladney and Andrew Yates

One year after dropping the landmark Wayfair decision, our State & Local Tax Group examines why this year’s Supreme Court decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust won’t leave much of a mark. Kaestner focuses narrowly on the trust at issue in the case The Court goes out of its way to ensure that the decision does not affect precedent The decision reaffirms the due-process test of Quill Read the full advisory here. [...]Read more

Filed Under: State & Local Tax Advisory Tagged With: Due Process, Kaestner, Quill, SCOTUS, Supreme Court, Wayfair

Thanks for the Memories, Quill: The Supreme Court Adopts a New Nexus Standard for Use Tax Collection

June 25, 2018 By Michael Giovannini and Matt Hedstrom

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

Filed Under: State & Local Tax Advisory Tagged With: physical-presense standard, Quill, SCOTUS, South Dakota v. WayFair, Supreme Court, Wayfair

The Supreme Court Weighs a New State Tax Nexus Standard, Again

April 18, 2018 By Kendall Houghton and Clark Calhoun

The U.S. Supreme Court heard oral arguments in the latest challenge to Quill’s physical-presence standard for collecting state use taxes. Our State & Local Tax Group provides a first-hand account of the lively debate and analyzes the Justices’ willingness to overturn the 25-year-old standard. South Dakota takes up Kennedy’s suggestion What is the real-dollar impact? Retroactivity becomes an issue Read the full advisory here. [...]Read more

Filed Under: State & Local Tax Advisory Tagged With: New State Nexus Standard, nexus, Quill, SCOTUS, South Dakota v. WayFair, Supreme Court, Wayfair

State & Local Tax ADVISORY: Georgia Legislation Roundup 2017: General Assembly Fails to Pass Economic Nexus Bill

April 5, 2017 By Kathleen Cornett

Which tax bills survived sine die? Our State & Local Tax Group reviews the three major tax bills of the 2017 Georgia General Assembly.
• HB 329 – the omnibus bill
• HB 225 – the rideshare bill
• HB 283 – the IRC conformity bill

Read the full advisory by clicking here. 

Filed Under: State & Local Tax, State & Local Tax Advisory Tagged With: Department of Revenue, Economic Nexus Bill, Georgia General Assembly, HB 225, HB 283, HB 329, HB 61, nexus, Quill

States Continue to Challenge Quill’s Physical Presence Standard

February 9, 2016 By Andrew Yates

When a client calls us to inquire about sales tax exposure, we instinctively start asking questions about people and possessions: “Do you have property in other states? Where do you have employees? Have you sent any sales representatives to any states where you have made sales?” For decades, tax practitioners have known that a proper sales tax nexus analysis begins with physical presence. It’s black-letter law, after all. States can’t levy sales tax on someone who isn’t there. We know this because of Quill Corp. v. North Dakota and National Bellas Hess v. Illinois before it. [...]Read more

Filed Under: Sales and Use Tax, State and Local Planning, State Tax Litigation, Tax Policy Tagged With: Alabama, Direct Marketing Association, NCSL, nexus, physical presence, Quill, sales tax, SALT

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