- Sales and use taxes are important revenue streams for state and local governments in the US
- Landmark court cases have influenced how sales and use taxes are applied, especially in interstate commerce
- There is no uniform national framework for sales and use taxes like there is for income tax
- Five pivotal cases trace the evolution of sales and use tax nexus in the US
- Scripto, Inc. v. Carson (1960) established that physical presence is not necessary for tax obligations
- National Bellas Hess, Inc. v. Department of Revenue of Illinois (1967) set the physical presence rule for state sales tax collection
- Complete Auto Transit, Inc. v. Brady (1977) addressed the issue of state taxation on interstate commerce
Source: thompsontax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
