Weekly Round-Up: The Past and Uncertain Future of ‘Quill' and the Physical Presence Requirement


Sales and use tax is an area that should generate large amounts of revenue for a state, but because of the lack of clarity on what constitutes physical presence and therefore nexus, that isn't always the case.

In this week’s issue of the Bloomberg BNA Weekly State Tax Report, Mark P. Rotatori, Morgan R. Hirst, Yael D. Aufgang and John M. Robinson, all with Jones Day, discuss recent developments at the federal level and the potential for federal sales and use tax legislation.

The article can be read in its entirety here.

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s new tool for monitoring important developments in all the states:

Illinois Department of Revenue Publishes Sales Tax Rate Change Summary

New York Department of Taxation and Finance Publishes Summary of Tax Provisions in SFY 2015-16 Budget

South Carolina Department of Revenue Issues Information Letter Regarding Sales Tax Holiday Dates for 2015

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library. 

In other developments… 

Tax Watch: Major Taxes and Fees Introduced by California Lawmakers, by CalTax

Connecticut Legislature Passes Bill Requiring Combined Reporting, Increasing Personal Income Tax Rates, and Making Other Income and Sales Tax Changes, by PwC

Legal Alert: Triple Threat: U.S. House Subcommittee Considers Three State Tax Bills, by Sutherland

Compiled by Priya D. Nair

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