Law360 | Justice Breyer on State Tax: Key Moments to Know

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.

Clark Calhoun comments on the evident reluctance of some Supreme Court justices to overturn Quill Corp. v. North Dakota barring states from requiring remote retailers to collect sales tax.

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.

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.