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South Dakota v. WayFair

‘Wayfair’: What Are the Practical Retroactivity Concerns?

August 10, 2018 By Charles Wakefield and Zach Gladney

What is the practical risk that states attempt to apply Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might assess tax retroactively under Wayfair? In an article originally published in Bloomberg BNA’s Weekly State Tax Report, Zach Gladney and Charles Wakefield explain why applying Wayfair retroactively would be misguided and unsuccessful. To read the full article, click here. [...]Read more

Filed Under: Controversies - State, Sales and Use Tax, State & Local Tax Tagged With: nexus, physical presence, retroactivity, South Dakota v. 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

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