Media Coverage - Wayfair Decision

Tax Notes Today, Boston Herald, Law360, WBUR
June 22, 2018

On June 21, 2018, the U.S. Supreme Court held that the physical presence standard determined in Quill is "unsound and incorrect." In overturning that case's physical presence rule, South Dakota v. Wayfair, Inc. has freed states to require tax collection on remote sales, finding that a seller's physical presence in the state is not necessary to create the substantial nexus required for a state to collect taxes on remote sales.

The media coverage related to this decision has been substantial and includes:

Additionally, Sullivan & Worcester recently published a Client Advisory on Massachusetts Governor Baker's proposed tax changes to address federal tax reform and the then-pending Wayfair case. That advisory can be accessed here.

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