Last year’s landmark decision in Wayfair had widespread impact on remote retailers’ sales and use tax collection responsibilities. This year, in North Carolina Department of Revenue v. Kaestner Family Trust, the Supreme Court will address the issue of whether a trust beneficiary’s residence is sufficient for a state to tax the trust’s income.

Read more about the widespread impact the Supreme Court’s decision will have on state laws governing trust income taxation, including potentially Nebraska’s own laws on this issue in this article by Brandon Hamm and Mitch Hiatt. 

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