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 …

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 …

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 …

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 …

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 …

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 …