The states of New York, Connecticut, Maryland and New Jersey sued the United States today over new rules ushered in via the 2017 federal tax overhaul which cap federal deductions of state and local taxes (SALT) to $10,000. Read the complaint via Justia.
In one of the most highly anticipated decisions of the term, the US Supreme Court held today that states may require sellers who have no physical presence within the state to collect and remit sales taxes on goods sold to buyers in the state. Justice Anthony Kennedy wrote the opinion for the majority, and Justices Clarence Thomas, Ruth Bader Ginsburg, Samuel Alito, and Neil Gorsuch joined. The decision overrules two prior cases in which the Court established and upheld the so-called "physical-presence rule" for sales tax, citing drastic changes in the reality of shopping and commerce.