Overview
Stephen Kranz predicted that at least two Supreme Court justices may want to accept South Dakota’s challenge to the Quill physical presence test for state sales tax collection, but wondered how many other justices may join them. “I’ve been saying for 15 years that if Congress does not address the remote sales tax issue, then the courts will,” Mr. Kranz noted. “And the business community will miss out on an opportunity for a legislative solution that offers more clarity and specificity than a judicial solution would.”
