Stephen P. Kranz
Subscribe to Stephen P. Kranz's PostsStephen (Steve) P. Kranz is a tax lawyer who solves tax problems differently. Over the course of his extensive career, Steve has acquired specific skills and developed a unique approach that helps clients develop and implement holistic solutions to all varieties of tax problems. He combines strategic thinking with effective skills for the courtroom, the statehouse and the conference room. Read Stephen P. Kranz's full bio.
US Supreme Court Overrules Quill
By McDermott Will & Emery, Diann Smith, Eric Carstens and Stephen P. Kranz on Jun 26, 2018
Posted In Appellate Courts, State Controversy, Uncategorized
On June 21, 2018, the US Supreme Court issued its highly-anticipated decision in South Dakota v. Wayfair, Inc., et al., No. 17-494. The 5-4 opinion was authored by Justice Kennedy and concluded that the physical presence requirement established by the Court in its 1967 National Bellas Hess decision and reaffirmed in 1992 in Quill is...
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BREAKING NEWS: Sales Tax Battle Breaks Out in South Dakota; Quill’s Last Stand?
By McDermott Will & Emery and Stephen P. Kranz on Apr 29, 2016
Posted In Appellate Courts, Trial Courts, Uncategorized
This post is a follow-up to a previous post on McDermott’s Inside SALT blog from April 21, 2016. Introduction On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law Senate Bill 106, which requires any person making more than $100,000 of South Dakota sales or more than 200 separate South Dakota sales transactions to...
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