We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close

The Fate Of The Physical Presence Nexus Standard

Law360 (March 2, 2018, 8:02 PM EST) -- Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v. Wayfair Inc.[1] Granting cert in Wayfair means that the Supreme Court may be willing to overturn precedent that, for over 50 years, has provided and continues to provide a bright-line physical presence nexus standard applicable to states’ ability to impose sales and use taxes.[2] The U.S. retail economy and its transition from brick-and-mortar storefronts to e-commerce retailers have thus...
To view the full article, register now.
Law360 Pro Say Podcast
Check out Law360's new podcast, Pro Say, which offers a weekly recap of both the biggest stories and hidden gems from the world of law.