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

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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.