Checkpoint Editorial Team

Checkpoint Editorial Team

Thomson Reuters Checkpoint provides integrated research, editorial insight, productivity tools, online learning and news updates along with intelligent links to related content and software. It is relied on by thousands of tax and accounting professionals including practitioners in 97 of the Top 100 U.S. law firms, 99 of the Fortune 100 companies, and all of the top 100 U.S. CPA firms.

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Supreme Court Abandons Physical Presence Standard: An In-Depth Look at South Dakota v. Wayfair

By Sarah Horn (J.D., Editor, Checkpoint Catalyst), Jill McNally (J.D., Editor, Checkpoint), Rebecca Newton-Clarke (J.D., Senior Editor, Checkpoint Catalyst), and Melissa Oaks (J.D., LL.M., Managing Editor, Checkpoint Catalyst) On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, 1 overturning the physical presence standard espoused in Quill v. … Read More

In Landmark Wayfair Ruling, the U.S. Supreme Court Calls Quill Rule “Unsound and Incorrect”

The United States Supreme Court today overturned two and a half decades of sales and use tax jurisprudence in South Dakota v. Wayfair, ruling the physical presence standard established in Quill v. North Dakota 2 "unsound and incorrect" and remanding the case to the South Dakota Supreme Court for further proceedings. … Read More

Maryland Enacts PRIME Act to Attract Amazon HQ2

Written by Saleem A. Shareef, Esq. (RIA)​ On April 25, 2018, Maryland Governor Larry Hogan signed legislation enacting the Promoting ext-Raordinary Innovation in Maryland’s Economy (PRIME) Act that provides $3 billion in economic incentives for Amazon to locate its second headquarters (Amazon HQ2) in Maryland. Incentives include a state corporate income tax credit, state … Read More

Many States Announce One Day Filing Extension to Conform to Federal Extension

By Sheila Leventhal, Esq. (Managing Editor, State and Local Tax) The Internal Revenue Service announced in IR 2018-100, issued on April 17, 2018, that it is providing taxpayers an additional day to file and pay their taxes due to system issues that it encountered early on April 17. Individuals and businesses with a filing or payment … Read More

Justices Focus on Compliance Burden and Congressional Inaction in Wayfair Oral Argument

By Melissa A. Oaks (Managing Editor, Checkpoint Catalyst) This article is the third in a special series of articles dedicated to recent nexus developments. The author of this article was one of only a few dozen members of the press granted credentials to observe the oral argument. On Tuesday, April 17, 2018, the U.S. Supreme … Read More

Sales and Use Tax Non-Collection Becomes a PR Risk for Online Sellers

By Rebecca Newton-Clarke, J.D., Senior Editor, Checkpoint Catalyst This article first appeared in State & Local Tax Update, Thomson Reuters Checkpoint, 03/15/2018, and is the second installment in a special series dedicated to recent nexus developments. Last year, the Connecticut Department of Revenue Services sent requests for information to several large out-of-state internet sellers. The … Read More