As States become more aggressive in the collection of sales tax, cases are making their way to the United States Supreme Court. In the 1960s the U.S. Supreme Court limited states sales tax collection power to individuals and businesses with a physical presence, either themselves or property, in the state. This was reaffirmed in the 1992 Quill decision in Quill Corporation V. North Dakota.
Since the Quill decision, the “physical presence rule” has been challenged in the area of sales tax (31 states now have laws collecting sales tax from internet firms with no physical presence in the state). Horror stories abound including states like Massachusetts and Ohio claiming they can tax any company if their website puts a cookie on an in-state browser.
On April 17, 2018, the state of South Dakota V. Wayfair argued before the United States Supreme Court. On June 21, 2018, the United States Supreme Court decision was in favor of the states. The Court held that the states may charge tax on purchases made from out-of-state-sellers, even if the seller does not have physical presence in the taxing state.
The decision overturned Quill Corp. v. North Dakota (1992), which had held that the Dormant Commerce Clause barred states from compelling retailers to collect sales or use taxes in connection with mail order or Internet salesmade to their residents unless those retailers have a physical presence in the taxing state.
We provide you the oral argument word for word in the following United States Supreme Court transcript:
https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_7lho.pdf
U.S. Supreme Court Decision – June 21, 2018 – View Here
Kat Jennings, Founder of ET Search LLC offering retained tax search services and TaxConnections Inc., the leading tax professional branding platform. Through ET Search LLC, we provide: 1) Internationally recognized, retained executive tax search services for multinational corporations, public accounting firms, and law firms; and through TaxConnections: 2) Provide brand building services to expand the reach of tax professionals and their firms.
The tax candidates we introduce to clients are hidden and will never submit a resume through a resume portal tracking their activity. This leaves an underground population of tax candidates inaccessible to most companies who seek technically sophisticated tax executives for their open tax roles.
As a globally recognized consultant to multinational organizations, accounting firms, and law firms searching for tax expertise, Kat has been retained by public accounting firms, law firms, and corporations worldwide including Apple Computer, AC Neilson, Accenture, Agilent Technologies, Allergan, Alza, American Express, American Media, Aon, Baker & McKenzie, Barclays Bank, Bechtel, Cargill, Carl Zieuss Vision, Century Aluminum, Chevron, Clorox, Citigroup, Commercials Metals, Constellation Energy, Countrywide, Del Monte, Deloitte Touche, DFS, DLA Piper, E&J Gallo Winery, Electronic Arts, Ernst &Young, Fox Entertainment, Fremont Investments, General Electric, General Motors, Herbalife, Hewlett Packard, Hyatt, Intel, Jones Lang LaSalle, Kimco Realty, KLA Tencor, Koch Industries, KPMG, Levi Strauss, Liberty Mutual, LKQ, Loews, Logitech, Lucas Film, Maersk, McKesson, Nalco, Newell Rubbermaid, Nissan, Oracle, Orbitax, Pacific Gas & Electric, PwC, QAD, SAIC, SanDisk, Sanmina, Sempra Energy, SONY, Synopsys, Ticketmaster, Trimble Navigation, Toyota, Univar, Wells Fargo, Vertex, Yahoo, Xilinx, and many more not listed here.
Learn how we operate at https://etsearch.com/retained-tax-executive-search/
Contact Kat at 858,999.0053 Office/858.232.4415 Cell or kat@etsearch.com to request a private consultation about a search.
Join us as a TaxConnections Member to expand your brand. https://www.taxconnections.com/membership/sign-up
2 comments on “U.S. Supreme Court Transcript And Decision – South Dakota V. WayFair”
Thank you for the download link to US Supreme Court – South Dakota v Wayfair, Inc.
You are most welcome Mr. Pritchett.
Comments are closed.