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Analysis

Structure Of South Dakota Law Matters In Quill Overturn

By Maria Koklanaris (June 21, 2018, 8:34 PM EDT) -- The U.S. Supreme Court, in Thursday's landmark decision to overturn more than half a century of precedent requiring physical presence before states can compel retailers to collect and remit use tax, made clear that the structure of the remote seller law, with which it was presented as a test case, made a difference....

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