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Current Developments on the Nexus Standard for Sales and Use Taxes
- Source :
- Journal of State Taxation. Summer, 2018, Vol. 36 Issue 3, p5, 6 p.
- Publication Year :
- 2018
-
Abstract
- As we submit this column, South Dakota v. Wayfair, Inc., (1) is being argued before the U.S. Supreme Court. Any discussion of sales and use tax nexus standards seems extraneous [...]
- Subjects :
- Sales tax -- Laws, regulations and rules
Personal jurisdiction -- Laws, regulations and rules
State taxation -- Laws, regulations and rules
Use taxes -- Laws, regulations and rules
Tax collection -- Laws, regulations and rules
Government regulation
Business, general
Business
Law
Quill Corp. v. North Dakota (504 U.S. 298 (1992))
South Dakota v. Wayfair, Inc. (No. 32CIV16-000092 (6th Cir. Mar. 6, 2017))
Subjects
Details
- Language :
- English
- ISSN :
- 07446713
- Volume :
- 36
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- Journal of State Taxation
- Publication Type :
- Periodical
- Accession number :
- edsgcl.543612087