Potential taxpayer implications of the pending Wayfair ruling
In this edition of Inside Deloitte, Rick Heller, Michael Bryan, David Welliver, and Stephanie Gilfeather consider the US Supreme Court’s recent decision to revisit the Quill physical presence nexus standard in Wayfair.
Special Edition | SCOTUS on Wayfair case: The path forward for sales-and-use tax reporting
Focusing the lens on film credits
Credits & Incentives talk with Deloitte
The June edition, co-authored by Brett Johnston and Bruce Kessler offers a brief summary of film credits in four states with broad-based film incentives programs, focusing on differing eligibility requirements and benefit amounts, credit monetization, and current state oversight.
Life at Deloitte
US Supreme Court issues Wayfair decision
Physical presence sales/use tax nexus standard overruled
This tax alert provides links to the decision itself as well as resources that address the underlying South Dakota law and the technical and logistical implications for remote sellers.