Matt Boch Comments on SCOTUS Decision in South Dakota v. Wayfair

Two weeks ago, the U.S. Supreme Court ruled 5-4, in favor of South Dakota, that states can collect sales tax from online retailers. The decision overturned its historic physical presence nexus standard that was decided in the 1992 case Quill Corp. v. North Dakota.

Dover Dixon Horne member Matt Boch spoke to a number of media outlets on this monumental decision on topics ranging from the effect it will have on Amazon and its marketplace and how the ruling could change how consumers shop to retroactive application in Arkansas. [More]

Did South Dakota Make a Technical Transactional Nexus Mistake in Its Challenge to Quill?

Amidst the national focus on South Dakota’s economic nexus law attempting to compel sales tax collection by out-of-state retailers, a recent article coauthored by DDH member Matthew Boch highlights a technical problem with the law: an apparent lack of transactional nexus because South Dakota’s law does not extend to its use tax. Coauthored with University of Richmond School of Law Assistant Professor Hayes Holderness, the article explores the transactional nexus issue in depth and considers its implications for the Wayfair case, which has a certiorari petition pending before the United States Supreme Court. [More]