Overview
Stephen Kranz and Diann Smith discussed state efforts to overturn the Quill decision on state tax nexus. Mr. Kranz said states “have taken matters into their own hands, exhausted by the lack of progress in Congress, and are determined to vanquish Quill.” Ms. Kranz agreed that “the how of the state attacks demonstrates real cleverness … in the effort to kill Quill, whether it’s through offering a direct appeal to their state supreme court [or] through regulation rather than statute.”
