State Tax Today | The Morning After: More Reaction to Oral Argument in Wayfair

Our State & Local Tax Group examines the Massachusetts high court’s rejection of the state’s attempt to continue to use cookies to create a physical presence to collect use taxes, even after the U.S. Supreme Court’s Wayfair ruling.

Clark Calhoun comments on how retiring U.S. Supreme Court Justice Stephen Breyer approached state tax issues, citing Breyer’s concern for precedent in the landmark South Dakota v. Wayfair decision.

One year after dropping the landmark Wayfair decision, the Supreme Court returned to the world of state taxes in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust. Our State & Local Tax Group examines how this year’s decision won’t leave much of a mark.

Kendall Houghton discusses the potential implications on other income taxes of the U.S. Supreme Court’s decision in South Dakota v. Wayfair Inc.

The U.S. Supreme Court issued its decision in South Dakota v. Wayfair Inc. on Thursday. The South Dakota law under review was the result of an intentional effort by South Dakota to pass a law with an “economic nexus” threshold for use tax collection purposes that would conflict with the “physical presence” standard imposed by the Supreme Court’s 1992 decision in Quill Corp. v. North Dakota.