Law360 (June 22, 2018, 4:41 PM EDT) -- Chief Justice John Roberts quipped, “[w]hatever salience the adage ‘third time’s a charm’ has in daily life, it is a poor guide to Supreme Court decisionmaking.” However, the third time was indeed a charm for the states and other opponents of the physical presence rule as the U.S. Supreme Court, in South Dakota v. Wayfair Inc., overruled its prior decisions in National Bellas Hess Inc. v. Department of Revenue and Quill Corp. v. North Dakota and held that physical presence in a taxing state is not necessary for the state to require an out-of-state seller to collect and remit the state’s sales and use taxes. While much...
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