Client Alert: U.S. Supreme Court Overrules “Physical Presence” Standard - Potentially Opening the Door for States to Collect Sales Tax on Online Sales

This Client Alert, written by Partner Jeffrey A. Rossman, addresses the U.S. Supreme Court’s decision in South Dakota v. Wayfair, which overturned the physical presence nexus rule established in 1992 in Quill Corp. v. North Dakota. This is a significant decision which will likely open the door for states to tax online retailers who have no physical presence in the state.

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