Quill Background and Outline
US Supreme Court Will Review its 1992 decision in Quill. Against the backdrop of current revenue concerns by state legislatures over the negative impact on…
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Sales Tax Implications for Health Care Industry
The health care industry is faring especially well, adding over 480,000 jobs since last year. The category is now on pace to become largest job…
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Can Quill’s Sales Tax Nexus Rule Survive the Internet?
In a digital age, what circumstances should be considered to create sales tax nexus between a state and an online retailer? Is physical presence a…
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Manufacturing Sales and Use Tax Considerations
Retail companies are getting most of the attention these days, and rightfully so, especially with the US Supreme Court review of its 1992 Quill nexus…
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The Impact of Fulfillment by Amazon on Nexus
Online retail companies are getting most of the attention these days, and rightfully so, especially with the US Supreme Court review of its 1992 Quill…
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