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Leading Internet Case Law

TAX: US Supreme Court overturns physical presence standard


South Dakota v. Wayfair, Inc.1, US Supreme Court, judgment of 21 June 2018

On 21 June 2018, the Supreme Court of the US issued its highly anticipated decision in a case that has been referred to as the US state tax case of the millennium. At issue in this landmark case was a law enacted in 2016 by the State of South Dakota, which imposed sales tax registration, collection and remittance obligations on out-of-state retailers with no physical presence in South Dakota. By overturning the ‘physical presence’ requirement, the Supreme Court was in fact overturning a 51-year-old standard that had dramatically changed the state tax landscape in the US.

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