Carter Shelton – South Dakota Defeats North Dakota: Ends Physical Presence/Sales Tax Nexus Debate

Carter Shelton – South Dakota Defeats North Dakota: Ends Physical Presence/Sales Tax Nexus Debate

The American Catalog Marketers Association and Netchoice filed litigation challenging the regulation, and the case is being held in abeyance. In addition, the legislature put the brakes on the enforcement of the regulation, pending the outcome in Wayfair, so Tennessee must wait for the General Assembly to reconvene in January before it will have clear guidance on the future of remote sales tax collection in Tennessee (baring a special session in an election year with the Governor term-limited, which is very unlikely).

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