"States Could Use Wayfair Laws to Fix Depleted Budgets,” published in Law360, cited by the North Carolina Supreme Court
On December 16, 2022, the North Carolina Supreme Court cited an article by Chamberlain Hrdlicka shareholder and S.A.L.T Practice Co-Chair Jennifer Karpchuk in a decision in Quad Graphics, Inc. v. N.C. Department of Revenue. The article, titled “States Could Use Wayfair Laws to Fix Depleted Budgets,” published in Law360 on July 15, 2020. The citation appears on page 25 of the decision.
The case looked at whether the decision in McLeod v. J.E. Dilworth Co., 322 U.S. 327 (1944) prevents the assessment of North Carolina sales tax on purchases from a Wisconsin-based printing company for materials mailed into North Carolina to customers or their designees.
Karpchuk’s article discussed whether Wayfair will continue to play a key role in filling budget gaps as states grapple with revenue shortfalls resulting from the COVID-19 health crisis.
To view the full Law360 article, please click here.