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Quill is Dead – US Supreme Court Overrules “Physical Presence” Rule for Vendor Sales and Use Tax Collection Responsibility

June 22, 2018

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On June 21, 2018, the United States Supreme Court, in a 5-4 decision, issued its opinion in South Dakota v. Wayfair, Inc. (Docket No. 17-494) overturning Quill v. North Dakota (504 U.S. 298 (1992)), finding that the physical presence requirement upheld in Quill for state sales and use tax collection jurisdiction (nexus) over out-of-state vendors was “unsound and incorrect” and not a proper application of the Constitutional Commerce Clause requirements and remanded the case “for any remaining claims regarding the commerce clause’s application in the absence of Quill.”

The decision means most online vendors will now be subject to state sales and use tax collection responsibility.  Click here to view the decision.

IRS Provides Procedures to Regain Tax-Exempt Status Following Automatic Revocation

January 2, 2014

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The IRS has issued guidance explaining how organizations can apply for reinstatement of tax-exempt status if they lost their status by failing to file an annual return or notice for three consecutive years. (Rev. Proc. 2014-11; 2014-3 IRB 1)

Download the PDF.

IRS Healthcare GuideWire – Notice 2011-52

Notice 2011-52 describes regulatory provisions that Treasury and the IRS intend to propose regarding the community health needs assessment (CHNA) requirements applicable to charitable hospital organizations under the Patient Protection and Affordable Care Act of 2010. The notice describes how hospital organizations can document a CHNA in a written report, make the CHNA widely available to the public and adopt an implementation strategy to meet the health needs identified through the CHNA.