Overview
Stephen Kranz said that with the Supreme Court’s decision to hear the South Dakota v. Wayfair Inc. challenge to the Quill tax nexus doctrine, “The organizations who opposed simplification and federal legislative efforts to address the issue should be concerned that they wasted their best and last opportunity to rationalize the rules. We will see whether the court thinks that Quill should be upheld or if it fashions a new nexus rule for the modern technological era.”
