Overview
Stephen Kranz told the Paul J. Hartman Memorial State and Local Tax Forum that “there’s a wide array of possible conclusions” if the US Supreme Court accepts South Dakota’s petition to decide if the state’s economic nexus act violates the Quill ruling on state tax nexus. “We have no idea what the potential outcome could be if the Court takes up the case,” he elaborated, noting that the result could overturn or support Quill or define a new standard.
