South Dakota Case May Toll Final Bell for Quill

Overview


Stephen Kranz and Diann Smith addressed South Dakota’s certiorari petition asking the US Supreme Court to hear a case that could overturn the Quill state tax nexus standard. “The petition uses the idea of congressional legislation as a possible out as a reason why the Court should accept the case now,” Ms. Smith noted, while Mr. Kranz added that “there’s a good chance this case gets taken. And there’s a much lower chance Congress does anything in the meantime,” resulting in a “fair number” of possible outcomes.