The Resource US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax

US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax

Label
US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax
Title
US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author considers the recent US Supreme Court (USSC) ruling in the case of Wayfair (2018) overturning the USSC case of Quill (1992), which provided a physical presence nexus rule, and implications of this decision for US state sales taxes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 1 ; p. 21-35
http://library.link/vocab/creatorName
McLure, C.E. (Jr.)
Language note
English
http://library.link/vocab/subjectName
  • case law
  • nexus
  • state tax
  • sales tax
  • e-commerce
Label
US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax
Instantiates
Publication
Note
20190111
Other control number
bit_2019_01_us_1.html
Label
US Supreme Court overturns Quill (1992) : physical presence rule for state sales tax
Publication
Note
20190111
Other control number
bit_2019_01_us_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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