On Tuesday, SCOTUS heard arguments by the state of South Dakota on expanding the ability for states to collect sales tax on online purchases when the retailer does not have a physical presence in the state.
In a 5-4 ruling, the Supreme Court overturned a 1992 ruling (Quill v North Dakota) limited states' abilities to charge sales tax on internet transactions.
In response to the Wayfair ruling, the Texas Comptroller has released draft legislation creating a single local tax rate for remote sellers.
In which we dig deep into the Texas Comptroller's proposal for a single local tax on remote sellers
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