Wednesday, June 27, 2018

Yet More SD vs Wayfair Articles

Good and deep coverage including a couple of historical issues not seen elsewhere.  Then, as a bonus, a discussion of Illinois rules.  But worth reading for both parts, even if you're not in Illinois.
http://www.hmblaw.com/salt-pepper/illinois-practitioner/wayfair-and-its-impact-on-illinois%E2%80%99-economic-nexus-legislation.aspx#.WzK5iSBG203

Another deep article
https://www.grantthornton.com/library/alerts/tax/2018/SALT/General/wayfair-ruling-overturns-quill-physical-presence-requirement.aspx

A great summary covering all of the issues, without the legal theory and case histories.
https://www.ttrus.com/pressArticle.php?id=1104

Another good article with a few items that I haven't seen elsewhere
https://www.perkinscoie.com/en/news-insights/south-dakota-v-wayfair-practical-answers-to-tax-questions-raised.html