Another superseded Quill : the end of the physical-presence rule for requiring out-of-state businesses to collect use taxes Jonathan L. Entin
By: Entin, Jonathan L
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Material type: 
ArticlePublisher: 2018Subject(s): SOCIEDADES | IMPUESTOS | RESIDENCIA FISCAL | DOMICILIO FISCAL | DERECHO PROCESAL TRIBUTARIO | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 1, Fall 2018, p. 15-30Summary: The Supreme Court’s recent decision in South Dakota v. Wayfair,
Inc. rejected the physical-presence requirement for states to compel out-of-state businesses to collect sales taxes on purchases by state residents. In doing so, the Court overruled National Bellas Hess, Inc. v. Department of Revenue and Quill Corp. v. North Dakota, both of which had held that physical presence was required under the Dormant Commerce Clause. This article analyzes Wayfair and discusses issues that this high-profi le decision left open.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2018/36/1-2 (Browse shelf) | Available | OP 235/2018/36/1-2 |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The Supreme Court’s recent decision in South Dakota v. Wayfair,
Inc. rejected the physical-presence requirement for states to compel out-of-state businesses to collect sales taxes on purchases by state residents. In doing so, the Court overruled National Bellas Hess, Inc. v. Department of Revenue and Quill Corp. v. North Dakota, both of which had held that physical presence was required under the Dormant Commerce Clause. This article analyzes Wayfair and discusses issues that this high-profi le decision left open.
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