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State Taxation of Online Sales

States in recent years have enacted a frenzy of new laws and regulations to capture more tax revenue from online sales as traditional brick-and-mortar stores have been cannibalized by online sales. However, they have confronted one primary hurdle in doing so: the much-maligned “physical presence” rule from the U.S. Supreme Court’s 1992 Quill Corp. v. North Dakota decision.

After many years of state-side activity intended to directly challenge Quill, the high court is finally set to resolve whether Quill remains good law later this year (with oral arguments scheduled for South Dakota v. Wayfair for April 17). Many bills have been introduced in Congress to address the issue, but none has ever advanced beyond its original chamber despite the court in Quill saying Congress is best suited to resolve the issue of how states tax online sales.

This report features the latest news and commentary from leading experts relating to all the state-side activity regarding online sales taxation, including all the lead-up to the Wayfair case before the U.S. high court.

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