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US Supreme Court overturns Quill (1992) physical presence rule for state sales tax Charles E. McLure

By: MacLure, Charles E .

Material type: Article

ArticlePublisher: 2019Subject(s): COMERCIO ELECTRONICO

| IMPUESTO SOBRE EL VALOR AÑADIDO

| VENTAS

| IMPUESTOS

| ESTADOS UNIDOS

| JURISPRUDENCIA

In: Bulletin for International Taxation v. 73, n. 1, January 2019, p. 21-35Summary: 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.

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Artículos	IEF	IEF	BIT/2019/1-2 (Browse shelf)	Available		BIT/2019/1-2

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Resumen.

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.

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US Supreme Court overturns Quill (1992) physical presence rule for state sales tax Charles E. McLure

By: MacLure, Charles E.

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By: MacLure, Charles E .