Home / Columns and Features / Supreme Court rules on taxation of internet sales (access required)

Supreme Court rules on taxation of internet sales (access required)

The Supreme Court has upended one of the most basic principles of sales tax law, allowing states to impose sales tax collection duties on out of state companies. The 5-4 ruling in Wayfair v. South Dakota, authored by retiring Justice Anthony M. Kennedy, is a paradigm shift in sales tax, requiring remote sellers to collect tax ...

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IRS issues guidance on passthrough deduction (access required)

As part of the Tax Cuts and Jobs Act, Congress created a new and much-publicized passthrough deduction, designed to provide ...