Alston & Bird Tax Blog

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

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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.

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About Kendall Houghton

Ms. Houghton is a nationally recognized expert whose practice focuses on state and local tax planning, tax controversies and unclaimed property/escheat matters. She leads the Alston & Bird SALT practice and serves on the firm’s Partners’ Committee.

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About Clark Calhoun

Clark Calhoun represents clients in state and local tax controversy and litigation matters. He has represented clients on a wide range of state income, property and sales/use tax matters and has appeared before state and local administrative agencies, as well as numerous state trial and appellate courts.

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