The U.S. Supreme Court Has Spoken: Physical Presence No Longer a Requirement to Assess Sales Tax

On June 21st, the U.S. Supreme Court reversed the long-standing Quill v. North Dakota ruling when it stated that physical presence is no longer a requirement for states to assess sales taxes. In this landmark court case, South Dakota v. Wayfair, the State argued that the physical presence requirement was creating “unfair and unjust” market conditions favoring out-of-state sellers and resulting in significant revenue losses to the States.