SCOTUS

Parsing the ramifications of the Supreme Court decision

Uncertainty remains rife around state sales and use tax nexus.

Businesses are struggling to wrap their heads around the implications of the decision.

In 2011, Judge Brett Kavanaugh was selected at random to rule on whether President Barack Obama’s signature legislative achievement, the Affordable Care Act, was constitutional.

The site includes special reports, insights and a client letter related to the Supreme Court’s landmark ruling.

The Supreme Court’s 5-4 decision allows states to require out-of-state retailers to collect sales tax from customers, even if they don’t have a physical store or warehouse in the state.

The justices reversed an appeals court ruling on what constitutes “money remuneration.”

The Supreme Court’s sales tax decision creates complications for states and businesses alike, experts say.

The SCOTUS' decision Thursday overturned two major previous cases, Quill and National Bellas Hess.

But in a stroke, the Supreme Court also erased the decades-old physical presence test.