Arthur Rosen and Andrew Greiner wrote this bylined article to review 2016 state tax actions and make 2017 predictions. “The first and most obviously noteworthy potential development” in 2017, the authors wrote, “will be Congress’s enactment (or continued lack of enactment) of legislation dealing with state sales tax on remote sellers without a physical presence in the state.” Given “the incredible anti-Quill developments of 2016,” they concluded, “it might be reasonable to expect a more definitive answer from Congress in 2017.”
