Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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US Supreme Court issues Wayfair decision

On June 21, 2018, the US Supreme Court issued its opinion in Wayfair et. al. In a 5-4 decision, the majority held that the physical presence rule established in its previous decisions in Quill (1992) and National Bellas Hess (1967) for purposes of sales/use tax nexus “is unsound and incorrect.”

As a result, the US Supreme Court reversed the lower court decisions and upheld the constitutionality of the 2016 South Dakota law establishing a sales/use tax nexus standard based on the existence annually of more than $100,000 of in-state sales or 200 or more transactions involving in-state deliveries of goods or services.

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2018 Multistate Tax alerts

 

2017 Multistate Tax alerts

 

2016 Multistate Tax alerts

Find out what you missed in 2016. Explore our archive.

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2015 Multistate Tax alerts

Find out what you missed in 2015. Explore our archive.

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2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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