By: Michael J. Fleming, CMI
The world changed on June 21, 2018. This is the day the US Supreme Court said they made a mistake back in 1967. They said that they never should have introduced physical presence as a requirement for states to require sales tax collection from out of state companies. They said this in the Wayfair case and then went on to overturn the two landmark cases regarding physical presence: Quill and National Bellas Hess. (South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018); National Bellas Hess v. Department of Revenue, 386 U.S. 753 (1967; Quill Corp. v. North Dakota (91-0194), 504 U.S. 298 (1992))
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