Michaela Merz


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US: Wayfair decision – Impact on tax processes and system implications


In the highly anticipated case of South Dakota v. Wayfair, the US Supreme Court on June 21, 2018, in a 5 to 4 opinion, overturned the Quill physical presence standard, finding it “unsound and incorrect.”

To keep you posted I invite you to join our live Webcast: PwC and Vertex as we discuss possible impacts to the ERP landscape, tax engines, and tax obligations in response to the Wayfair decision on a go-forward basis. Continue reading


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US Supreme Court overturns physical presence rule for state taxation


Last week, 21 June, the Supreme Court ruled 5-4 in favour of South Dakota in the South Dakota vs. Wayfair, Inc. case, which reverses the 1992 Quill Corp vs. North Dakota ruling. The Court remanded the case to the South Dakota Supreme Court to address the matter in light of its decision. Continue reading