On June 21, 2018, the U.S. Supreme Court held that the physical presence standard determined in Quill is "unsound and incorrect." In overturning that case's physical presence rule, South Dakota v. Wayfair, Inc. has freed states to require tax collection on remote sales, finding that a seller's physical presence in the state is not necessary to create the substantial nexus required for a state to collect taxes on remote sales.
The media coverage related to this decision has been substantial and includes:
- U.S. Supreme Court Overturns Quill Freeing States to Tax Online Sales (Tax Notes Today, June 22, 2018)
- Supreme Court's online sales tax ruling gives states a win (Boston Herald, June 22, 2018)
- Attorneys React to Ruling in South Dakota v. Wayfair (Law360 [sub. req.], June 21, 2018)
- SCOTUS Says States Can Collect Sales Tax From Online Retailers (WBUR, June 21, 2018)