Mondaq USA: Tax > Sales Taxes: VAT, GST
Ropes & Gray LLP
On June 21, 2018, the Supreme Court ruled in Wayfair that the State of South Dakota may constitutionally require large online retailers without actual physical presence in the state to collect and remit sales tax.
Ropes & Gray LLP
In this Ropes & Gray podcast, Brittany Cvetanovich, an associate in the tax group, is joined by Kat Gregor, tax partner and co-founder of the tax controversy group, to discuss a notable Supreme Court decision, South Dakota v. Wayfair.
Bowditch & Dewey
On June 21, the U.S. Supreme Court upended the online retail industry, giving states the power to force online retailers to collect sales tax from sales to consumers.
Davis & Gilbert
The Supreme Court recently issued a 5-4 ruling in South Dakota v. Wayfair, overturning a 1992 Supreme Court decision in Quill v. North Dakota, that will now allow states to collect tax on internet sales...
Cooley LLP
As we previously reported, on June 21, the Supreme Court overturned the longstanding rule that a state was prohibited from requiring a remote seller to collect sales tax where the seller...
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
On June 20, Massachusetts lawmakers approved legislation aimed at preventing several high profile ballot questions from appearing before voters in November.
Davies Ward Phillips & Vineberg
The U.S. Supreme Court has released a much-anticipated decision in South Dakota v Wayfair, Inc., which overturned the Court's decades-old limitation on states' power to assert sales tax jurisdiction ...
BakerHostetler
On June 21, 2018, the Supreme Court handed down a decision that eliminated a foundational concept in e-commerce.
Duff and Phelps
It never really seemed to make much sense, did it? From its infancy as a start-up bookseller called Amazon.com to its current stature as a multi-conglomerate retail revolution, online shopping...
Withers LLP
On June 21, 2018, the Supreme Court of the United States held in South Dakota v. Wayfair
Arnold & Porter
On June 21, 2018, a 5-4 majority of the US Supreme Court in South Dakota v. Wayfair, Inc. overturned the physical presence sales tax rule set forth in Quill Corp. v. North Dakota.
Dickinson Wright PLLC
In 2018, each person has a lifetime gift tax exemption of $11,180,000 and a lifetime generation-skipping transfer (GST) tax exemption amount of $11,180,000
Duane Morris LLP
Foreign businesses that sell goods and services in the United States may now have to register for and collect sales/use taxes in thousands of state and local taxing jurisdictions under the Supreme Court's new decision ...
Ostrow Reisin Berk & Abrams
In South Dakota v. Wayfair, Inc., the U.S. Supreme Court handed down a landmark ruling giving state and local governments the green light to impose sales taxes collection requirements on out-of-state sellers.
Arnall, Golden & Gregory LLP
Yesterday the Supreme Court of the United States issued a landmark decision allowing states to tax online purchases even when the seller has no physical presence in the state where the transaction occurs.
Womble Bond Dickinson
(And Yes, this Impacts All U.S. and Non-US Businesses with U.S. Customers)
WilmerHale
On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors.
McDermott Will & Emery
Yesterday, Customs & Border Protection (CBP) issued Guidance on the alcohol excise tax provisions contained in the Tax Cuts & Jobs Act (Tax Act).
Moritt, Hock & Hamroff LLP
On Thursday, June 21, 2018, the U.S. Supreme Court decided the South Dakota v. Wayfair, Inc. case, holding that internet retailers can be required to collect sales tax in
Carlton Fields
All entities, including governmental entities, are now potentially liable for penalties[1] due to overpaying employees.
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Kramer Levin Naftalis & Frankel LLP
President Trump signed sweeping tax legislation into law on Dec. 22, 2017, resulting in several significant changes to the wealth transfer tax system, effective as of Jan. 1, 2018.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
BakerHostetler
The Court explicitly rejected the requirement that a remote seller must have a physical presence in a state before that state or its localities could require sales tax collection.
Withers LLP
The US Supreme Court has overruled the longstanding rule that interstate sellers do not need to collect and remit state sales tax unless they have a physical presence in a state.
WilmerHale
On June 21, 2018, the US Supreme Court issued its decision in South Dakota v. Wayfair, Inc., overruling the Quill physical presence nexus test for collection of sales and use taxes by remote vendors.
Duane Morris LLP
Foreign businesses that sell goods and services in the United States may now have to register for and collect sales/use taxes in thousands of state and local taxing jurisdictions under the Supreme Court's new decision ...
Freeborn & Peters LLP
This is a significant decision which will likely open the door for states to tax online retailers who have no physical presence in the state.
McDermott Will & Emery
Moments ago, the US Supreme Court issued its highly-anticipated decision in South Dakota v. Wayfair, Inc., et al., No. 17-494.
McDermott Will & Emery
On June 4, Illinois Governor Bruce Rauner signed into law the state's fiscal year (FY) 2019 budget implementation bill, Public Act 100-0587 (the Act).
Ostrow Reisin Berk & Abrams
In South Dakota v. Wayfair, Inc., the U.S. Supreme Court handed down a landmark ruling giving state and local governments the green light to impose sales taxes collection requirements on out-of-state sellers.
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