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.