Supreme Court to Reconsider Quill Doctrine

Charles Maniace
January 15, 2018

On January 12, the United States Supreme Court agreed to hear a case through which they will re-consider the primacy of “physical presence” in determining a sellers’ obligation to collect and remit sales tax across the country. The case (South Dakota v. Wayfair, Inc. Et al.) comes to the Court based on a South Dakota statute enacted in 2016 which required remote sellers to collect tax on sales to South Dakota customers if they had more than $100,000 in annual sales into South Dakota or engaged in 200 or more separate transactions.

With oral arguments potentially happening in April and a final decision in June, businesses need to immediately begin considering the steps they need to take to support what could be a greatly expanded sales tax compliance obligation in the very near future.

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Charles Maniace

Chuck is Vice President –Regulatory Analysis & Design at Sovos, a global provider of software that safeguards businesses from the burden and risk of modern tax. An attorney by trade, he leads a team of attorneys and tax professionals that provide the tax and regulatory content that keeps Sovos customers continually compliant. Over his 20-year career in tax and regulatory automation, he has provided analysis to the Wall Street Journal, NBC, Bloomberg and more. Chuck has also been named to the Accounting Today list of Top 100 Most Influential People four times.
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