Kennedy’s Call To Reconsider Quill Could Spawn Test Case


Arthur Rosen said that, although Supreme Court Justice Anthony Kennedy suggested the Court re-examine its Quill doctrine restricting state sales tax collection on Internet retailers, questions raised by Quill regarding physical presence and taxation should be handled by lawmakers and not the courts. The Quill doctrine “recognized that this is a complex area with many intricacies that Congress is best suited to address. I think that is even more true today than ever before,” Mr. Rosen said, adding that many people hope Congress “would start moving” on the issue.