Supreme Court Avoidance of Quill Issues Would Prompt Tougher State Nexus Legislation, Practitioners Say


Arthur Rosen told New York University’s 36th Institute on State and Local Taxation that “the issue of states wanting remote sellers to remit their sales tax goes back decades and decades. We’ve almost hit the century mark.” Regarding a South Dakota case that asks the Supreme Court to revisit the nexus issue, Mr. Rosen said the issue comes down to, “Where do you draw the line?” How much physical presence? How much in sales?”