Perspectives on Taxation Lecture Series
South Dakota v. Wayfair, Inc. & The State of Tax Nexus
- Professor Adam ThimmeschUniversity of Nebraska College of Law
- Professor Kristin HickmanUniversity of Minnesota Law School
- Joel Michael
Research Department, Minnesota House of RepresentativesModerator
Professor Thimmesch will discuss the April 17, 2018 United States Supreme Court oral arguments on South Dakota v. Wayfair, Inc. What are the potential implications of this case for state taxation? Will the Court overturn Quill Corp. v. North Dakota?
Thimmesch will also explore the Supreme Court’s current “nexus” limitation on state taxing power and how that may change after the Court’s decision in South Dakota v. Wayfair, Inc. His presentation will cover the origin and status of that case, its potential resolution, and the related bills that are currently pending in Congress.
RSVP to Casey Kenney at firstname.lastname@example.org or (612) 626-5048.
The University of Minnesota Law School Corporate Institute Forum on Taxation and Regulation
A buffet lunch will be served beginning at 12:00 p.m.