Jun 212018
 
U.S. Supreme Court over-rules itself - SOUTH DAKOTA v. WAYFAIR, INC.

In a rare decision, the U.S. Supreme Court essentially over-ruled itself.  Get ready to pay sales tax on internet orders from out of state companies.  While this will undoubtedly be a boon for states with low or no state income tax, it will cost online purchasers.  As background, the U.S. Supreme Court in Quill Corp. v. North Dakota (1992) held that generally a company (seller) had to have a physical connection or presence in the state where a purchaser was located in order for state sales tax to be collected.  That meant that no state sales tax was collected when purchasing More…