South Dakota v Wayfair Inc : No 17-494
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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.
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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
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<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>
