Analysis

Supreme Court's Ruling In Trust Case Shows Wayfair's Limits

Law360 (June 25, 2019, 6:25 PM EDT) -- The U.S. Supreme Court's refusal to apply its holding in Wayfair to a recent trust taxation suit put states on notice that what satisfies due process for sales and use tax collection isn't necessarily an across-the-board standard.

The Supreme Court reached back to rulings before South Dakota v. Wayfair in deciding that North Carolina could not tax a trust merely because a beneficiary lived in the state. (AP) In ruling in favor of the Kimberley Rice Kaestner 1992 Family Trust on Friday, the justices sent a message that states cannot simply rely on Wayfair's more generous nexus requirement to impose tax obligations...

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