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Congress Introduces Bill to Phase in Online Sales Tax Collection

from Accounting Today

A bipartisan group of lawmakers in the House has introduced legislation to clarify interstate sales tax collection requirements in the wake of the Supreme Court’s decision in South Dakota v. Wayfair. In June, the Supreme Court overturned the physical presence, or nexus, standard from the 1992 decision in the case Quill Corp. v. North Dakota, enabling states to tax activity that has a “substantial nexus” within them (see Supreme Court abandons physical presence standard in Wayfair). more


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