Chris Lutz was quoted in State Tax Notes discussing current "kill Quill" initiatives.
"I have yet to see an articulate view of what limiting principle should apply with respect to remote sellers if the court were to do away with the bright-line rule [of physical presence]," said Christopher Lutz of Horwood Marcus & Berk in Chicago. States such as South Dakota would scrap Quill and "leave no meaningful standard in its wake. That seems particularly problematic to me," he added.
The full article, "South Dakota Petition Urges U.S. Supreme Court to Kill Quill," was written by Maria Koklanaris and published by State Tax Notes on October 4, 2017 for its subscribers.