Instant Insights / SCOTUS Delivers (Mostly) Banner Term for Business
The U.S. Supreme Court term ended with a bang June 27, when Justice Anthony Kennedy revealed that he would retire from the bench after three decades. But even without that bombshell announcement, the term was a barn burner, with decisions ranging from the travel ban to abortion rights to voter laws. In this Instant Insights, we’re looking at the decisions that most closely affect businesses—those that will impact many of you and your clients.
Supreme Court's Internet Sales Tax Ruling Is Billion-Dollar Boon for States
The U.S. Supreme Court says states are allowed to collect sales taxes from online retailers that don’t have a have a physical presence in their borders. By a 5-4 vote in the case South Dakota v. Wayfair, the majority overturned the court's 1992 decision in Quill v. North Dakota, which had affirmed the “physical presence” test for state sales-and-use tax collections.
In a closely watched tax case with broad implications for commerce in the digital age, a divided U.S. Supreme Court on Thursday allowed states to collect sales taxes from online retailers that don’t have a have a physical presence in their borders.
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