Quill Overturned: Businesses Outside the US Potentially Subject to Sales Tax

In a truly landmark case the Supreme Court overturned the historical physical presence nexus concept of Quill in a 5-4 vote to allow a new economic presence concept to emerge. The ruling could open the floodgates for states to change their tax law and charge sales tax on goods or services businesses delivers within that state, regardless of whether that business has presence there or not.