Supreme Court Pick Could Spur Changes to Out-of-State Sales Tax
As online retail continues to rise, state governments are growing more and more frustrated with the 1992 ruling in the Quill Corp. v. North Dakota case, which affirmed a prior ruling specifying that states can only impose sales taxes on businesses that have a physical presence within the state’s borders. In an interview with Law360, Jackson Walker partner Steve Moore explained how Supreme Court nominee Judge Neil Gorsuch could open the door to challenging this decision.
Steve, who represents multi-state businesses in a variety of tax matters, explained that Judge Gorsuch’s views are similar to those of Justice Antonin Scalia, and that there is some chance that he would be in favor of having the US Supreme Court hear a new case that would test the ongoing veracity of the Quill ruling.
A Gorsuch appointment could be favorable to obtaining new Supreme Court decisions on important state tax matters, Moore told Law360. “I’m hopeful that the threat of the Supreme Court opening the door wide open might spur Congress to come up with some streamlined systems that small businesses could actually comply with.”
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About Steve Moore
Steven D. Moore is one of the state’s leading tax attorneys and is recognized for his expertise on the Texas margin tax. He helps clients with planning and controversy work on sales tax, the Texas franchise (aka “margin”) tax, ad valorem tax (including Chapter 312 property tax abatements), Chapter 313 property tax value limitation agreements, and insurance premium and retaliatory tax. Steve also works with multi-state businesses to guide their tax strategies related to business mergers, acquisitions, and divestitures. He currently serves as an editor for Bloomberg BNA’s Texas Corporate Income Tax Portfolio and Navigator, and was listed as one of The Best Lawyers in America in 2015 and 2016.