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quill

Sales Tax Nexus under Wayfair (Post-Quill)

Nexus under Quill and Wayfair Basic Questions and Answers about State Sales and Use Tax:  Constitutional Rights:  Nexus under Quill and Wayfair In this post, we ask and answer some basic questions about the topic—What is sales and use tax nexus after Quill? Question 1:  What is sales and use tax nexus? In the state tax area, nexus is an…

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Supreme Court Overturns Quill Nexus Standard

U.S. Supreme Court Decides Physical Presence Nexus No Longer Required to Collect Sales Tax Wolters Kluwer Tax & Accounting Suggests Businesses Conduct a Nexus Study to Understand Nexus Footprint and Its Implication The US Supreme Court announced its decision (18-Jun-2018) in the South Dakota v. Wayfair, Inc. case to overturn the 1992 Quill, Corp. v. North Dakota nexus holding that…

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Post Wayfair / Quill World – Review of Some Sales Tax Issues

Post-Wayfair/Quill World:  A Brief Review of Some Key Issues The oral arguments in the Wayfair Supreme Court case are over; the judges have convened, made its decision and assigned a judge to write the opinion that should be published hopefully by the end of June.  The odds makers are out and are all over the place:  5 to 4 for…

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Quill Nexus Test Not Extended to Oregon 911 Tax on VoIP Providers (Part 2)

Quill Nexus Test Not Extended to Oregon 911 Tax on VoIP Providers We have written many recent blogs on the sales and use tax (SUT) physical presence nexus issues posed by Quill (Quill Corp. v. N. Dakota, 504 US 298) and being revisited by the Supreme Court in Wayfair (South Dakota v. Wayfair, Inc., cert. granted 1/12/2018, No. 17-494) (see,…

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Quill Nexus Test Not Extended to Oregon 911 Tax on VoIP Providers (Part 1)

We have written many recent blogs on the sales and use tax (SUT) physical presence nexus issues posed by Quill (Quill Corp. v. N. Dakota, 504 US 298) and being revisited by the Supreme Court in Wayfair (South Dakota v. Wayfair, Inc., cert. granted 1/12/2018, No. 17-494) (see, e.g., our most recent blog on the Supreme Court oral arguments in…

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