Images from Opinion of the Supreme Court of the United States.

On June 8, 2023, the United States Supreme Court unanimously ruled in favor of Jack Daniel’s in the case of Jack Daniel’s Properties, Inc. v. VIP Products LLC, 599 U.S. ___ (2023). The case arose from Jack Daniel’s complaint about VIP’s sale of

Today, the Supreme Court of the United States issued perhaps the most significant and far-reaching decision affecting state sales and use tax collection since its Quill v. North Dakota decision in 1992.  The high court expressly overruled the Quill decision, stating that the decision’s “physical present rule…is unsound and incorrect.”  As a result of today’s