Knowledge Center

Wednesday, March 14, 2018

Justin Stone Quoted in Law 360 - "States Nibbling at Physical Presence Standard for Use Tax"

Article by:  Maria Koklanaris

Read the full article published by Law 360 on 3/13/18 for its subscribers.

The U.S. Supreme Court is set to decide whether states can compel remote sellers to collect and remit use tax even if they have no physical presence in the state, but an analysis of state laws from Joseph Bishop-Henchman released late Tuesday, showed how deeply states have chipped away at that standard on their own.

South Dakota, which immediately sued three large online retailers after adopting its law in 2016, is currently before the U.S. Supreme Court in South Dakota v. Wayfair.

"The anticipation is that Quill will get overturned, or that the South Dakota statute gets OK'd," said Justin Stone of Horwood Marcus & Berk in Chicago. With Fred Marcus, a partner at the firm, Stone has written about Illinois' proposed S.B. 2577, a bill similar to the South Dakota law.

Click here to contact Justin Stone with questions

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