23 April 2018 Sales/Use Tax quarterly update for April 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 potential implications of the U.S. Supreme Court's forthcoming decision in South Dakota v. Wayfair, the case that may lead to the overturn of Quill and a rewriting of the sales tax nexus standard
— Changes to how Indiana treats SaaS transactions for sales and use tax purposes
— 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 |
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ATTACHMENT Sales and Use Tax Quarterly Update Document ID: 2018-0873 | 
