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Tax Pros No Longer Sure About Justices' Take On Wayfair

Law360 (April 18, 2018, 7:54 PM EDT) -- A group of tax professionals said Tuesday’s oral arguments before the U.S. Supreme Court in a landmark online taxation case left them with the impression that the high court would not easily overturn precedent by allowing states to tax beyond their borders.

The experts spoke on Tuesday following oral arguments for South Dakota v. Wayfair, in which the state hopes to topple the physical presence test reaffirmed in 1992's Quill Corp. v. North Dakota. Under Quill, and its predecessor, National Bellas Hess v. Department of Revenue in 1967, companies must have a physical presence in a state before that state can...

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