Being a state and local tax practitioner has always been a stressful job. Stress eating is certainly understandable, especially around the holidays. Nevertheless, after the Wayfair decision eliminated the physical presence requirement to compel sales tax collection, is it still necessary for states to force cookies down our throats. Not the baked kind, but the electronic variety.
As avid readers of my blog know, the states have been very creative in attributing the more than de minimus physical presence previously required by the U.S. Supreme Court in Quill to internet retailers to create sales tax nexus and require the retailers to collect sales tax. Some of these approaches, especially those attributing the presence of a representative or agent to an otherwise out of state retailer, certainly seem to make sense.
Now that Quill is dead, where will the states go next? Alternatively, is the announcement of its demise exaggerated? Will eliminating the physical presence requirement solve all our problems? What about uniformity for businesses and enforceability issues for taxing authorities? Has this all been magically resolved?