U.S. Supreme Court Overturns Physical Presence Requirement for Sales Taxes


The United States Supreme Court issued an opinion on June 21, 2018, that overturned two seminal cases in the area of state tax nexus—Quill Corp. v. North Dakota and National Bellas Hess, Inc. v. Department of Rev. of Ill.  These two cases provided the basic tax nexus principle that a state could not require a [...]