South Dakota v Wayfair Inc : No 17-494
Resource Information
The work South Dakota v Wayfair Inc : No 17-494 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
South Dakota v Wayfair Inc : No 17-494
Resource Information
The work South Dakota v Wayfair Inc : No 17-494 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- South Dakota v Wayfair Inc : No 17-494
- Language
- eng
- Summary
- Judgment by the Supreme Court, judgment date 21 June 2018. The issue was whether an out-of-state seller without a physical presence in a state could be required to collect and remit the state's sales tax. The US Supreme Court held that the physical presence rule is unsound and incorrect, and thus the Court overruled its prior decision in Quill and an earlier case in the same line (National Bella Hess, Inc. v. Department of Revenue of Illinois, 386 U.S. 753, 1967). In reaching this conclusion, the US Supreme Court stated that the prior decision in Quill was flawed
- Citation source
- In: International tax law reports. - London. - Vol. 20 (2018), part 6 ; p. 894-918
- Geographic coverage
- North America
- Language note
- English
Context
Context of South Dakota v Wayfair Inc : No 17-494Work of
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/3firRYkzzoc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3firRYkzzoc/">South Dakota v Wayfair Inc : No 17-494</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work South Dakota v Wayfair Inc : No 17-494
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/3firRYkzzoc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3firRYkzzoc/">South Dakota v Wayfair Inc : No 17-494</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>