When Was the Last Time You Reviewed Your Indirect Tax System?

How long has it been since you implemented your current indirect tax system? A year, two years, five years (or more)?  When was the last time you did any real analysis to determine if everything is still working as designed?  Have you gone blind to issues right under your nose with the assumption that your tax system will handle everything correctly? As the ever-changing tax landscape continues to shift shape, it is crucial that you plan...

Supreme Court of the United States Rules in Favor of South Dakota

In what is arguably the most significant state tax case in more than two decades, South Dakota v. Wayfair, Inc., the highest court in the land has ruled in favor of South Dakota, stating that states can require out-of-state retailers to charge their customers sales tax even if they don’t have a physical presence, such as a store or a warehouse, in the state. By the slimmest of margins (5 to 4) in the much-debated case, the...

South Dakota v. Wayfair: Preparing for the Overruling of Quill

On April 17, South Dakota v. Wayfair Inc.was argued before the Supreme Court. The court has been asked to consider whether to overrule Quill, the 1992 decision that “The Constitution’s commerce clause prohibits the states from requiring out-of-state retailers that do not have a physical presence in the state to collect tax on sales to state residents.*” South Dakota’s argument, simply put, is that the states are losing out on sales tax revenues that can be invested in...