Supreme Court to Reconsider Quill Doctrine

January 15, 2018 Charles Maniace

On January 12, the United States Supreme Court agreed to hear a case through which they will re-consider the primacy of “physical presence” in determining a sellers’ obligation to collect and remit sales tax across the country. The case (South Dakota v. Wayfair, Inc. Et al.) comes to the Court based on a South Dakota statute enacted in 2016 which required remote sellers to collect tax on sales to South Dakota customers if they had more than $100,000 in annual sales into South Dakota or engaged in 200 or more separate transactions.

With oral arguments potentially happening in April and a final decision in June, businesses need to immediately begin considering the steps they need to take to support what could be a greatly expanded sales tax compliance obligation in the very near future.

About the Author

Charles Maniace

Charles Maniace is the Director of Regulatory Analysis at Sovos, a leading global provider of software that safeguards businesses from the burden and risk of modern tax. An attorney by trade, Chuck leads a team of attorneys and tax professionals responsible for all the tax and regulatory content that keeps Sovos customers continually compliant. Over his 15 year career in tax and regulatory automation, he has provided analysis to the Wall Street Journal, NBC, Yahoo! Finance, Politico, USA Today, Entrepreneur and more.

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