Justices Likely To Set New Tax Standard For Remote Vendors

By Maria Koklanaris (January 15, 2018, 5:07 PM EST) -- The U.S. Supreme Court shocked the tax bar Friday by accepting South Dakota's direct challenge to the court's 1992 ruling that retailers must have a physical presence within a state to be liable for collection and remittance of sales and use taxes, signaling the court's willingness to rethink that precedent in the age of internet sales.

Observers were stunned when the court took up South Dakota v. Wayfair, a case that directly challenges the court's 1992 precedent in Quill v. North Dakota. Many agreed it was unlikely the court granted a writ of certiorari just so it could underscore the physical...

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