Navigating the “Kill Quill” Revolt: Considerations For Remote Sellers
Authored by Rebecca Newton-Clarke
The U.S. Constitution prevents states from requiring a remote seller to collect sales or use tax in a state unless the business has a strong enough connection to, or nexus with, the state. A landmark Supreme Court ruling established that the connection must include some physical presence. Now the Court, in Wayfair v. South Dakota, has agreed to revisit this rule, and multistate and internet companies are uncertain how a reversal of the physical presence standard would impact their bottom line.
This special report explores potential ramifications for affected businesses should this ruling be overturned, what businesses can do now to prepare, and provides additional clarity on this complex and rapidly changing subject.
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