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.