In 1992, the Supreme Court ruled in Quill that if a company doesn’t have a physical presence in a state, then the company is not required to collect sales tax for sales to consumers within that state (this was an affirmation of a previous Supreme Court ruling). In those days, the issue was mail order catalogs (Internet, what’s that?).
by Dave Miniken
After four years on the board of directors, and chairing a number of committees, I was recently elected board chair of the Washington Society of CPAs (WSCPA). This is the second time in Sweeney Conrad’s 35-year history that a member of the firm has served in this role; one of our founders, Mike Sweeney, chaired the WSCPA in 1989.