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4 Constitutional Questions To Ponder In A Post-Quill World

Law360 (June 29, 2018, 8:11 PM EDT) -- The U.S. Supreme Court’s historic decision to abolish the physical presence standard for sales and use tax collection in South Dakota v. Wayfair raised a number of constitutional issues that could be subject to much interpretation.

In Wayfair, the court did more than overrule 1992’s Quill Corp. v. North Dakota and 1967’s National Bellas Hess v. Department of Revenue. In their place, it reaffirmed the 1977 decision in Complete Auto Transit v. Brady as the standard states must meet if they want to impose taxes. But in so doing, it likely raised more questions than it answered, experts said.

“The decision...

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