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