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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]
12 Dec 2019, 5:45 am by Kevin Kaufman
Illinois Department of Revenue (1967) and Quill Corp. v. [read post]
23 Oct 2019, 8:03 am by Joe
Wayfair Justice Kennedy, writing for the majority in Wayfair essentially removed the “physical presence” requirement established in Quill Corp v North Dakota, overruling it, along with National Bellas Hess v. [read post]
15 Oct 2019, 7:19 am by Kevin Kaufman
Pennsylvania has historically interpreted the Quill Corp. v. [read post]
29 Aug 2018, 7:03 am by Dan Carvajal
Illinois Department of Revenue (1967) and Quill Corp. v. [read post]
21 Aug 2018, 4:04 pm by Valerie Sasaki
We wrote our initial analysis of South Dakota v. [read post]