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Sales Tax Update - January 2026

1/8/2026

2026 - THE YEAR OF THE SALES TAX AUDIT

As we predicted at the beginning of last year, 2025 brought heightened enforcement and increased sales tax audit activity for remote sellers and all sellers, particularly in e-commerce, SAAS and digital service industries.  In 2025, Dillon Tax Consulting represented taxpayers in more sales tax audits that in any of our previous years (30+) in multistate sales tax.  Furthermore, the states were far more aggressive in their pursuit of additional revenues than in previous experiences.  So what are some of the reasons for this, and why do we predict that it will continue ...

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Supreme Court

Florida Sales Tax Case Presents Opportunity for Supreme Court to Revisit the Quill Nexus Standard

Dillon Tax Consulting
11/8/2016

In a petition filed with the Supreme Court of the United States on October 24, 2016, American Business USA Corporation (American Business) seeks a writ of certiori to review the judgment of the Supreme Court of Florida. [American Business USA Corp. v. Florida Department of Revenue, U.S. Supreme Court, Dkt. 16-567, petition for certiorari ...

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The Quill ‘Physical Presence’ Standard – A “Perfect Storm” Brewing

Dillon Tax Consulting
3/15/2015

Ever since, and even before, the U.S. Supreme Court’s landmark 1992 decision in Quill Corp. v. North Dakota, in which it affirmed the Commerce Clause ‘physical presence’ standard for sales tax nexus, Congress has continually grappled with the increasing sales tax revenue shortfalls and perceived unfair advantage that online and mail-order retailers have ...

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