The Supreme Court Overrules Quill Corp., Requiring Remote Vendors to Collect Sales Tax

On June 21, 2018, the United States Supreme Court issued an opinion (5-4) in South Dakota v. Wayfair, Inc., that upheld a state law requiring out-of-state sellers to collect and remit sales tax as if the seller had a physical presence in that state.  The ruling overrules the Court’s prior holding in Quill Corp. v. North Dakota, where the Court held that a state may not require a business that has no physical presence in said state to collect its sales tax. (more…)