Is a solution to the sales tax nexus issue finally in sight?
The Performance Marketing Association has long been anticipating a federal solution of some kind to the state nexus law problems that have greatly impacted affiliate marketing. We may now finally be meaningfully closer to that point.
From a statement by Tricia Meyer, Executive Director of the PMA, today:
The possibility of that solution may be one step closer with the Supreme Court’s hearing of oral arguments in South Dakota v. Wayfair, Inc. At stake is whether the Supreme Court will revisit or even overturn Quill Corp. v. North Dakota, the long-standing precedent on the physical-presence nexus requirement for state sales tax assessments.
The date for oral argument has been set for April 17. We do not anticipate a decision until later in the term, possibly as late as June. However, you can get more information about the case and its progress from SCOTUSblog.