Important Tax Cases: Quill Corp. v. North Dakota and the Physical Presence Rule for Sales Tax Collection

In the Complete Auto Transit case, the Supreme Court articulated a four-part test to determine if a state taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. scheme unduly burdens interstate commerce. The first … Continue reading Important Tax Cases: Quill Corp. v. North Dakota and the Physical Presence Rule for Sales Tax Collection