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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Related Sections


Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!