The Supreme Court will decide on the South Dakota v Wayfair case in June this year. This ruling has the potential to affect how states can tax sellers without a physical presence in their state. This includes e-commerce sellers and any other out-of-state merchants. If the Supreme Court overturns the physical presence requirement this could mean that most out of state sellers could see their state sales tax compliance requirements increase significantly.
With the rapid growth of e-commerce and online selling, the marketplace for both businesses and the states have changed dramatically since 1992 when the Quill Corp v. North Dakota decision was made.
Please join us on May 1st at 2 p.m. ET for a webcast with our Chief Tax Office where you will learn more about the oral arguments and issues that were discussed.