Supreme Court Overturns the Quill Physical Presence Test for State Tax Collection

By: Varnum LLP.

In South Dakota v. Wayfair, Inc., 585 U.S. (2018), the United States Supreme Court overruled the bright-line physical presence test set forth in Quill Corp. v. North Dakota, 504 U.S. 298 (1992) (which reaffirmed the conclusion of a similar holding from National Bellas Hess, Inc., v. Department of Revenue of Ill., 386 U.S. 753 (1967)). Read more.