26 January 2018 Sales/Use Tax quarterly update for January 2018 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 discussions of: — The US Supreme Court granting certiorari in South Dakota v. Wayfair, the case which may lead to the overturn of Quill and a rewriting of the sales tax nexus standard
— New challenges to the Massachusetts and Ohio "cookie nexus" provisions
— The latest developments with respect to exemptions and credits, tax base determination, technology, and compliance and controversy Contact Information
For additional information concerning this Alert, please contact:
| State and Local Taxation Group | | • Karl Nicolas | (202) 327-6585 |
|
———————————————
ATTACHMENT Sales/Use Tax quarterly update for January 2018 Document ID: 2018-0203 | 
