Sales Tax Nexus: South Dakota v. Wayfair, Inc. – The Facts
On June 21, 2018, the Supreme Court of the United States ruled on South Dakota v. Wayfair, Inc. The Supreme Court was asked to examine the physical presence precedents it set in two prior cases: Quill Corp. v. North Dakota (U.S. Supreme Court, No. 91- ... Alyssa Marchand, MST
Sales Tax Nexus: The Unintended Consequences of South Dakota v. Wayfair, Inc.
On July 24, 2017, the U.S. House Judiciary Committee held a hearing to discuss the implications of the South Dakota v. Wayfair, Inc. Supreme Court ruling. The Supreme Court overruled the physical presence nexus in this case, in favor of allowing the states to impose economic nexus standards... Alyssa Marchand, MST
Up in the Air with IRD
25 January• February 2016 B January• February 2016 26 In short, IRD is income that had been earned by a taxpayer prior to his death but that had not yet been paid to him. 27 January• February 2016 January• February 2016 28 29 January• February 2016 January• February 2016 30 SOURCE OF INCOME NOTES REGARDING IRD TREATMENT ACCOUNTS RECEIVABLE Uncollected sales proceeds from pre-death sales of c... Monica Haven, EA, JD, LLM