25 October 2017 Sales/Use Tax Quarterly Update for October 2017 The EY Sales and Use Tax Quarterly Update provides a summary of the major legislative, administrative and judicial sales and use tax developments. Highlights of this edition, attached below, include: — A discussion of the latest challenge to Quill, which has been appealed to the US Supreme Court
— An overview of the latest state efforts to require marketplace sellers and providers to collect sales and use taxes
— A discussion about whether "cookie nexus" constitutes physical presence Contact Information
For additional information concerning this Alert, please contact:
| State and Local Taxation Group | | • Karl Nicolas | (202) 327-6585 |
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ATTACHMENT Sales/Use Tax Quarterly Update for October 2017 Document ID: 2017-1773 | 
