U.S. Supreme Court Decision Opens Door for States to Tax Remote Sellers

Cody Edwards, Dickinson Law Firm, Des Moines Iowa, Iowa Tax Law, Iowa Table SALT Law, Iowa State & Local Tax Law

Posted on 06/21/2018 at 12:36 PM by Cody Edwards

On June 21, 2018, the United States Supreme Court overturned Quill, opening the door for states to collect sales tax from remote sellers. I previously blogged about this topic here and here. In overturning Quill, the Supreme Court noted that “Quill is flawed on its own terms” for the following reasons:

  1. The physical presence rule is not a necessary interpretation of the requirement that a state tax must be “applied to an activity with a substantial nexus with the taxing State.”
  2. Quill creates rather than resolves market distortions.
  3. Quill imposes the sort of arbitrary, formalistic distinction that the Court’s modern Commerce Clause precedents disavow.

You can find the Opinion here.

Check back for more details including how this may affect sales tax collection requirements.

The material in this blog is not intended, nor should it be construed or relied upon, as legal advice. Please consult with an attorney if specific legal information is needed. 

- Cody Edwards


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