Scotus Hears Internet Sales Tax Case
RAN – Retail Association of Nevada, April, 2018
On April 17, 2018, the United States Supreme Court (SCOTUS) will hear oral arguments in the case of South Dakota v. Wayfair, Inc. The case gives the Court the ability to revisit its seminal ruling in Quill v. North Dakota, where the Court held that a State can only impose a sales tax on a business when that business has a physical presence within the State.
When Quill was decided in 1992 the internet was a much different place. Amazon did not exist, only 2% of Americans had internet access, and the mail-order business was a $180 billion per year industry. Today, e-commerce is a $6 trillion per year industry and Americans are accustomed to purchasing nearly anything they desire with nothing more than a few taps on their smartphones.
To read entire article click here.
About McDonald Carano
McDonald Carano has been shaping Nevada’s legal, business, and policy landscape since our founding in 1949. With more than 60 lawyers and government affairs professionals working from offices in Reno, Las Vegas, and Carson City, we are Nevada’s law firm for business. Our local, national and international clients include Fortune 500 corporations, fast-growth and mid-market companies, entrepreneurs and startups, non-profit organizations, government entities, and high-net-worth individuals. Our attorneys deliver cross-discipline, one-stop, business law and government affairs counsel. Please visit mcdonaldcarano.com
You have chosen to send an email to McDonald Carano. The sending or receipt of this email and the information in it does not in itself create an attorney-client relationship. If you are not already a client, you should not provide us with information that you wish to have treated as privileged or confidential without first speaking to one of our lawyers. If you provide information before we confirm that you are a client and that we are willing and able to represent you, we may not be required to treat that information as privileged, confidential, or protected information, and we may be able to represent a party adverse to you.
I have read this and want to send an email.