2019

2018

SUPREME COURT ASKED TO OVERTURN QUILL’S PHYSICAL PRESENCE STANDARD WITH SOUTH DAKOTA’S ECONOMIC NEXUS TESTS FOR IMPOSING SALES TAX ON OUT-OF-STATE STATE RETAILERS

By: Jerald David August 4/18/18

State of South Dakota v. Wayfair, Inc. et al

In what portends to be the next landmark Supreme Court decision on a state’s constitutional power to impose state sales tax on interstate commerce the Court recently heard oral arguments in South Dakota v. Wayfair, Inc., et al, cert granted, 138 S.Ct. 735 (1/12/2018).  The issue before the Court is whether South Dakota sales tax scheme can satisfy the requirement under the Commerce Clause by imposing sales and use tax collection on a remote seller without such seller’s having a physical presence in South Dakota.

2/27/18

TAX CUTS AND JOBS ACT OF 2017 INTRODUCES MAJOR REFORMS TO THE INTERNATIONAL TAXATION OF U.S. CORPORATIONS

By Jerald David August

2017

2016