In a 5 to 4 decision, the U.S. Supreme Court has held that Quill Corp. v. North Dakota, 504 U. S. 298, and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753, are overruled because Quill's physical presence rule is unsound and incorrect.
The impact of the decision is far-reaching, as states are now free to levy taxes on sales of goods and services regardless of whether the seller has a physical presence in the state.
Read our full alert to learn more about how this could impact you or your business.
