Justice Anthony Kennedy had essentially invited a test case to overrule Quill Corp. v. North Dakota and its physical-nexus rule for the states being able to require out-of-state retailers to collect sales tax. So it was not a huge surprise that Kennedy had the opinion for the court today in South Da
Witnesses before the committee discussed a number of difficulties that remote sellers were having in complying with tax collection requirements across multiple states.
Imagine that you are the chief financial officer of an aftermarket automotive parts company named SupplyCo. SupplyCo is headquartered in Missouri and its only facilities are in that state.