On June 21, 2018, the United States Supreme Court killed Quill. In its much awaited decision in the case of South Dakota v. Wayfair, Inc., et al. the Court ruled that the determination as to whether a taxpayer may be subject to sales tax in a state is no longer based on physical presence in the state as the Court had ruled in Quill Corp. v. North Dakota(1992), but rather is now based on the extent of in-state sales activity.
You can read our Tax Alert summarizing the Wayfair decision here.
Join attorneys from our State and Local Tax Team for a conversational webinar addressing the Wayfair decision. In this first webinar of the series, we will discuss the impact of the Wayfair decision on business, state legislative responses to the decision, unanswered questions and unintended consequences, and what to expect going forward.