This Comment argues how the Court's decision in South Dakota v. Wayfair correctly clarified the area of law surrounding state sales tax collection for remote sellers engaged in interstate …
For over half a century, the Supreme Court of the United States has considered the constitutionality of allowing states to tax “remote sellers”—sellers that have no physical …
S Gilmore - State Legislatures, 2019 - go.gale.com
The buzzwords in many statehouse conversations last year were" remote sales taxes." The US Supreme Court handed down a landmark decision in South Dakota v. Wayfair, granting …
J Fennell Jr - Liberty Legal J., 2019 - HeinOnline
Most states impose a sales tax on the purchase of goods or services. 2 States have been challenged by how to collect sales taxes on transactions in e-commerce. Generally, the …
" The inability to effectively collect the sales or use tax from remote sellers... is seriously eroding the sales tax base of this state, causing revenue losses and imminent harm to this …
CL Rosenthal, LE Rothenberg - The CPA Journal, 2018 - search.proquest.com
Under the new law (A-4496), New Jersey has joined the rapidly growing ranks of states enacting" economic nexus rules" in the wake of June's landmark US Supreme Court ruling in …
On June 21, 2018, the Supreme Court of the United States overturned the decades old precedent that prevented states from requiring out-of-state sellers with no physical presence …
D Criswell, G Sullivan - Denver Law Review Forum, 2017 - digitalcommons.du.edu
In Direct Marketing Association v. Brohl1 (Brohl II), Justice Kennedy charged the legal system to find an “appropriate case for this Court to reexamine Quill and Bellas Hess.” 2 He …
In South Dakota v. Wayfair, Inc., 2 the US Supreme Court overruled its prior decisions in Quill3 and Bella Hess4 to allow a state to collect sales tax on internet sales even though the …