Skip to Content

State and local tax alert: U.S. Supreme Court Wayfair decision impacts state sales taxes

June 22, 2018 Article 10 min read
Authors:
Curtis Ruppal Mike Merkel Ron Cook Julie Corrigan
Supreme Court overturns Quill.

In a 5 to 4 decision, the U.S. Supreme Court has held that Quill Corp. v. North Dakota, 504 U. S. 298, and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753, are overruled because Quill's physical presence rule is unsound and incorrect.

The impact of the decision is far-reaching, as states are now free to levy taxes on sales of goods and services regardless of whether the seller has a physical presence in the state.

Read our full alert to learn more about how this could impact you or your business.

Related Thinking

A group of people sitting in an office watching a man presenting in front of them
May 17, 2021

Sales tax compliance after Wayfair: Don’t try this alone

4 min read
Man sitting at a table with a laptop reading a report
February 28, 2020

How the Wayfair decision changed due diligence for private equity groups

Article 5 min read
Group of people working in an open space office
January 9, 2020

Future of Wayfair: Sales tax nexus lessons learned and future considerations

Webinar 1 hour watch