Shock, Surprise, and Hope as Supreme Court Agrees to Revisit Quill

Overview


Stephen Kranz was pleased the Supreme Court will take up South Dakota v. Wayfair Inc. to decide the issue of sales tax nexus, “having spent the better part of my career working to simplify sales tax administration and compliance burdens” created by Congress’s inaction. Arthur Rosen called it “imperative” that businesses stress to the Court “the importance of making clear the distinction between the burden imposed on collecting a tax compared to the greater economic burden of paying a tax.”