Archive: quill corp. v. north dakota

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Maryland Comptroller Issues Guidance on Approved Wayfair Regulations

The Maryland Comptroller has issued a tax alert instructing out-of-state vendors on how to apply recently approved regulations regarding sales tax collection obligations for out-of-state sellers. The guidance includes helpful information on how to apply the regulation’s $100,000 sales threshold and addresses timing issues related to complying with the new rule. Maryland’s regulation is in […]

Maryland Tax Alert: Comptroller Submits Draft Emergency Regulations in Response to Wayfair

On August 2, 2018, the Maryland Comptroller submitted a proposed emergency regulation to the General Assembly that would permit the Comptroller to require remote sellers with no physical presence in the state to collect Maryland sales tax on in-state sales. The proposed emergency regulations come in response to the U.S. Supreme Court’s recent ruling in […]

Alabama Sales Tax Regulation Ignores U.S. Supreme Court

A new sales tax regulation in Alabama directly contradicts the bright-line physical presence nexus standard created by the U.S. Supreme Court in Quill Corp. v. North Dakota.  While Congress has debated (and been unable to enact) multiple versions of federal legislation that would limit the application of the physical presence nexus standard for certain retailers, […]