Search for: ""Quill Corp. v. North Dakota" OR "504 U.S. 298"" Results 1 - 20 of 39
Sort by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
This brings Louisiana into line with other states that impose sales tax and have acted to require marketplace facilitators such as Amazon and E-Bay to begin collecting state taxes after the Supreme Court’s decision in Wayfair[10] which overturned the physical presence requirement for nexus set out in Quill.[11] A “marketplace facilitator “is defined in the new law as any person that facilitates a sale for a marketplace seller through a marketplace by doing either of the… [read post]
6 Mar 2018, 5:25 am by Daniel Hemel
North Dakota, 504 U.S. 298 (1992), which bars states from enforcing sales taxes against retailers who lack a "physical presence" in... [read post]
14 Dec 2017, 6:35 am by Dan Carvajal
The Supreme Court’s 1992 Quill Corp. v. [read post]
28 Mar 2017, 11:34 pm by Embajador Microjuris al Día
North Dakota, 504 U.S. 298 (1992), el Tribunal Supremo de los Estados Unidos determino que no podía requerirle el cobro de impuestos a tiendas que no tuviera presencia en el estado en que residía el comprador. [read post]
7 Oct 2016, 11:30 am by Daniel Hemel
North Dakota, 504 U.S. 298 (1992), the Supreme Court held that states cannot collect sales... [read post]