Noteworthy 2018 Sales and Use Tax Cases

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Noteworthy 2018 Sales and Use Tax Cases

There were a few sales and use tax cases decided last year that are notable.  The primary case is the United States Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. (2018) 138 S.Ct. 2080, which overturned the longstanding physical presence rule necessary to require an out-of-state retailer to collect use tax on sales made into a state.

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