Did the SCOTUS Tax Ruling Nullify ‘Physical Presence’ as a Nexus Standard?
This is not a legal commentary on the SCOTUS tax ruling, but it may be one of legal remorse where taxation is concerned.
In one of his last acts as a U.S. Supreme Court Justice, Justice Anthony Kennedy undid the clock 51 years in South Dakota v. Wayfair, (opens as a PDF) and authored a 5-4 decision that may have effectively removed “physical presence” for e-commerce retailers as a nexus standard for collecting and remitting sales and use taxes.
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