State Tax Today | Wayfair’s Potential Implications for other Taxes

The U.S. Supreme Court heard oral arguments in the latest challenge to Quill’s physical-presence standard for collecting state use taxes. Our State & Local Tax Group provides a first-hand account of the lively debate and analyzes the Justices’ willingness to overturn the 25-year-old standard.

Alston & Bird partner Kendall Houghton and leader of the firm’s global Tax practice has been honored with the prestigious “Paul H. Frankel Excellence in State Taxation Award” by the Council On State Taxation (COST). Presentation of the award, which is for 2020, was delayed due to pandemic disruptions.

Clark Calhoun comments on the apparent reservations among several Supreme Court justices about implementing South Dakota’s new physical presence standard for sales tax collection.

Kendall Houghton reviews key state tax developments, including efforts to overturn Quill Corp. v. North Dakota, the 1992 U.S. Supreme Court ruling that struck down an attempt by North Dakota to require Quill Corp. to collect and pay use tax on sales shipped into the state.