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Use Tax Reporting Laws May Be More Onerous After Wayfair

By Maria Koklanaris · June 12, 2018, 7:23 PM EDT

Quill might be upheld when the U.S. Supreme Court issues its decision in the closely watched case against Wayfair, but online retailers shouldn't necessarily count that as a big victory because states can still turn to notice and reporting laws, state tax experts said.

While the choice for the top court, which is set to hand down its opinion by month’s end, is whether the physical presence test for collecting and remitting use tax is still good law, that is not the practical reality for retailers,...

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