Tuesday Jun 26, 2018
12:00 PM - 1:00 PM CDT
June 26th
12:00 pm CT
WebEx
Free
Justin Stringfield - KPMG LLP
Send Email
For over 25 years, the U.S. Supreme Court’s decision in Quill v. North Dakota has been the “seminal” or “landmark” decision addressing what constitutes sales and use tax nexus for an out-of-state corporation.
On June 21, 2018, the U.S. Supreme Court, in South Dakota v. Wayfair, concluded that the physical presence rule of Quill is unsound and incorrect. The Court next overruled its decisions in Quill Corp. v. North Dakota and National Bellas Hess, Inc. v. Department of Revenue of Illinois.
After that, the Court vacated the South Dakota Supreme Court’s decision and remanded the case for an “opinion that is not inconsistent with the court’s opinion.”
Please join professionals from KPMG’s State and Local Tax Practice as they discuss the Wayfair holding and the implications for businesses, both domestic and foreign. We will also cover recent state legislative activity with regards to sales and use tax nexus and how those changes apply in this new world.
Printed courtesy of www.technologycouncil.com/ – Contact the Greater Nashville Technology Council for more information.
500 Interstate Blvd. S, Ste. 200, Nashville, TN 37210 – (615) 873-1284 – membership@technologycouncil.com