US Supreme Court Overturns Quill (1992): Physical Presence Rule for State Sales Tax

Journal
McLure, C.E. (Jr.)
United States
Bulletin for International Taxation 2019 (Volume 73), No. 1
PriceUSD 45

In this article, the author considers the recent US Supreme Court (USSC) ruling in the case of Wayfair (2018) overturning the USSC case of Quill (1992), which provided a physical presence nexus rule, and implications of this decision for US state sales taxes.