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Tax Alert

South Dakota takes aim at Quill

The South Dakota Supreme Court rejects a law directly challenging Quill v. North Dakota’s physical presence nexus standard.

  • Kirkell, Brian
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Tax Alert

Illinois adopts click-through nexus rules

Illinois department adopts guidelines for rebutting the presumption that nexus is established through click-through agreements.

  • Kolosky, Bob
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Tax Alert

Ohio enacts biennial budget bill

Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.

  • Schneider, Brian
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Tax Alert

New York City income tax reforms enacted

New York amends New York City’s general corporate tax structure to bring it into partial conformity with New York’s 2014 state-level reforms.

  • Kwiatek, Harlan
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