On April 17, 2018, the US Supreme Court is poised to hear oral arguments in the case of South Dakota v. Wayfair. The Wayfair case will re-examine the 1992 holding of Quill v. North Dakota, in which the US Supreme Court ruled that states could not compel mail order retailers that lack a physical presence in the state to collect sales tax from their customers. The Quill decision now protects Internet retailers that lack physical presence in states from collecting tax on online sales.
Please join the Tax Executives Institute (TEI) and Thomson Reuters for a two-hour complimentary webcast, on April 18, 2018, entitled “South Dakota v. Wayfair – Insights on the Oral Argument.” Eversheds Sutherland (US) Partner Jeff Friedman will be among the panelists who will address the issues raised by Wayfair, provide commentary on the oral arguments and predict the outcome of the case.