Accounting Today quotes Jon Barooshian in “Supreme Court’s Wayfair Decision Sidelines Quill”
In a 5-4 decision, the U.S. Supreme Court sided with the states in the landmark case, South Dakota v. Wayfair. The decision grants states greater power in requiring out-of-state retailers to collect sales tax on sales to in-state residents.
Accounting Today quoted Jon Barooshian in, “Supreme Court’s Wayfair Decision Sidelines Quill,” which discusses the 1992 decision in Quill v. North Dakota that originally established the “physical presence test for sales and use tax nexus.”
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