How Wayfair Decision Benefits New Jersey

Law360 (June 21, 2018, 6:03 PM EDT) -- On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair Inc. et al.,[1] which required the court to consider the extent to which South Dakota could obligate an out-of-state seller to collect a sales tax for goods delivered into the state, where the seller had no “physical presence” in South Dakota. The court’s 1992 ruling in Quill Corp. v. North Dakota[2] held that a state could not require an out-of-state seller, with no physical presence in the state, to collect a sales tax for that state, thus giving online retailers a significant advantage over traditional...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!