2018
SUPREME COURT ISSUES 5–4 OPINION IN HIGH–PROFILE STATE TAX CASE
David Swetnam-Burland / 0 CommentsOn June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., the most significant state tax case to face the high court in decades. In a narrow, 5-4 decision, the Court overruled long–standing precedent, announced first in National Bellas Hess v. Department of Revenue of Illinois (1967) and...
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