The Supreme Court ruling on South Dakota vs Wayfair last year overturned “Quill”; no longer will physical presence be needed in a state for sales tax collection. The Supreme Court has given the states the power to require businesses to collect...

Federal tax reform has made big news this year, but the state level is another animal altogether. Each state is almost like a different country when it comes to taxes, and state regulations can evolve from year to year. Therefore, it’s essential...

The Supreme Court has agreed to consider the case of South Dakota v. Wayfair, Inc. It is a challenge to their prior decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), a case that established “physical presence” as a requirement before...

As many states are still feeling the sting of lost revenue due to the rapid growth of e-commerce, many are looking for alternative ways to recoup these losses. The definition of "nexus" (or “substantial physical presence”) needed for sales tax...

E-Commerce has transformed the tax landscape when it comes to withholding and remitting sales tax on products. For 25 years, a company’s requirement to collect and remit a state’s sales tax has been determined by Quill Corp v. North Dakota, a U.S....

Where you collect and remit sales tax is determined by where your company has a physical presence. This physical presence is called “nexus.” For years, nexus has been defined by the 1992 US Supreme Court case, Quill Corp v. North Dakota. In this...