Overview
United States Argues in Wayfair Brief to Overrule Quill: Yesterday, the United States filed its amicus brief in South Dakota v. Wayfair, Inc., No. 17-494, with the Supreme Court. The United States argued that Quill Corp. v. North Dakota, 504 U.S. 298 (1992) should not be applied to online sales, and the South Dakota law imposing sales taxes on sales by online retailers does not violate the dormant commerce clause.
EU Commission to Hold Roundtable on Taxation of the Digital Economy: Tomorrow, Pierre Moscovici, European Commissioner for Economic Affairs, Taxation and Customs Union, will meet with leaders of digital businesses in Brussels to discuss taxation of the digital economy. This roundtable meeting comes ahead of the scheduled release later this month of EU Commission measures on the taxation of digital revenues.