How States Are Trying New Strategies To Collect Sales Tax
By Carley Roberts, Chris Beaudro and Stephanie Do (October 10, 2017, 4:52 PM EDT) -- States historically have had one major impediment to their ability to collect sales tax — the decision in Quill Corporation v. North Dakota to uphold a physical presence test standard for determining nexus. Since the Quill decision, states have applied various approaches to limit or even eliminate Quill's physical presence nexus standard. These approaches included lobbying Congress to provide federal legislation that would redefine nexus, enacting state "click-through" nexus statutes, and taking aggressive audit positions that limit the applicability of physical presence nexus.
Recently, states are employing two new strategies: (a) requiring online "marketplaces" that facilitate sales to collect sales tax...
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!