Analysis

US' Position That Quill Isn't Important Raises Eyebrows

Law360 (March 8, 2018, 8:25 PM EST) -- Solicitor General Noel Francisco defied conventional wisdom Monday when, representing the official position of the United States, he told the U.S. Supreme Court that Quill Corp. v. North Dakota isn’t really so important in online taxation.

Experts contacted by Law360 to discuss the U.S. brief and the importance of Quill had a range of reactions to that argument, which has been almost unheard of in the quarter century since Quill was decided. Typically, the case is the first and last word on state sales and use taxes.

“This administration seems to favor chaos at many levels,” John Swain, professor at the...

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