By Craig Fields, Mitchell Newmark and Eugene Gibilaro (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."[1] 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[2] and Quill Corp. v. North Dakota[3] 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.[4] While much attention will be paid to the outcome, the questions that the court has left for another day are just as important as businesses and practitioners begin to contemplate: "What happens now?" ...
Law360 is on it, so you are, too.
A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.
