Monday, March 14, 2016

Sales Tax Collection By Out Of State Vendors May End Up At Supreme Court Again

Some of the most controversial topics have Supreme Court decisions associated with them. Roe v Wade on abortion and Obergefell v Hodges on same-sex marriage are examples.  In the world of SALT (State and local tax) the big word from the Supremes was in Quill v North Dakota.  The holding in the 1991 decision was that a state could not require a retailer to collect sales tax, if the retailer did not have a physical presence in the state.  Of course the end consumer would still be liable to pay use tax on the purchase, but compulsive as you and I are about sending in the proper use tax, you will be astounded to learn many people don't even give it a thought .

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