New Fronts Opening in States’ Fight Over E-Retailer Sales Tax

Overview


Stephen Kranz commented on the Ohio Supreme Court’s rejection of the US Supreme Court’s Quill tax nexus decision to hold that non-state companies must pay the state’s Commercial Activity Tax “Obviously the nexus for the CAT is not the same as sales and use tax,” Mr. Kranz said, but the state could ask the US Supreme Court “to address the validity of Quill for sales and use tax” as part of a wider effort to get “a nexus case, if not the right nexus case” before the Court to revisit Quill.