E-com Sales Tax

Here's a link to the full video broadcast, if you'd rather watch the video. This week Dan Peisner and I discuss our reactions to the oral arguments that just took place at the US Supreme Court in the Wayfair case. It's been 25 years since the Supremes took up a sales tax nexus case, so it's a big deal. A large majority of observers have been predicting the overturn of Quill ever since the Supreme Court granted cert in the Wayfair matter, but many of them might be rethinking their predictions after the oral arguments. We'll give you our take on the case. Here are some of the questions we addressed in this episode. What is the background on Quill? 02:30 How did the Court rule in Quill? 04:30 Does Quill mandate that seller must have a physical presence? 04:55 Can you have nexus in a state without any physical presence? 07:15 Why would any state be against overturning Quill? 08:15 How many people thought that the Court would overturn Quill? 09:25 Will overturning Quill mean that s