SALT Update - Notice and Report Laws
June 3, 2019
Before the new economic nexus threshold was affirmed in South Dakota v. Wayfair, states were looking for ways to get around the nexus restrictions of Quill v. North Dakota. Federal nexus restrictions prevented them from directly applying sales tax to out-of-state companies, but they could apply other reporting requirements and push use taxes. That is where we get “notice and report” laws.