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KPMG TaxWatch Webcast – The Wait for Wayfair and Preparing for a Post-Quill World

Friday April 20, 2018 2:00 PM - 3:00 PM EDT
From KPMG TaxWatch

KPMG TaxWatch

The replay of this Webcast will be available shortly. Please check back.

For over 25 years, the U.S. Supreme Court’s decision in Quill v. North Dakota has been the “seminal” or “landmark” decision addressing what constitutes nexus for an out-of-state corporation. Even as states distinguished Quill’s physical presence rule or moved away from Quill entirely, the decision remained a necessary consideration in any nexus analysis. That may soon change.  On April 17, 2018, the U.S. Supreme Court will hear oral arguments in Wayfair v. South Dakota. In this case, South Dakota argues that Quill “clearly needs to go” and requests that the Court abrogate the Quill physical presence requirement. Whether the Court ultimately does so remains to be seen, but in the interim businesses in the U.S. and abroad need to be prepared for a post-Quill world.

Please join professionals from KPMG’s State and Local Tax Practice as they discuss the April 17th oral arguments and any insights that can be gleaned from those proceedings. We will also cover what, practically speaking, companies need to do to prepare for the possibility that Quill will be overturned.

Harley T. Duncan

Tax Managing Director, KPMG LLP

Sarah McGahan

Director, State and Local Tax – Washington National Tax, KPMG LLP

Dennis C. Prestia

Principal, State and Local Tax, KPMG LLP

Shirley Sicilian

Managing Director, State and Local Tax – Washington National Tax, KPMG LLP