U.S. Supreme Court,
Tax,
Civil Litigation,
Government
May 7, 2018
Supreme Court can overturn Quill because it applied the wrong rule
The dog that didn’t bark at oral argument was whether Quill was rightly decided as a matter of law. It was not.
OCTOBER 2017 TERM
The issue in South Dakota v. Wayfair is whether the U.S. Supreme Court should overturn a rule that it established in 1967 and reaffirmed in 1992 to the effect that a state can only force a remote vendor to collect use tax if that vendor has a physical presence within the state. See Nat'l Bellas Hess, Inc. v. Dep't of Revenue of Ill., 386 U.S. 753 (1967);
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