An article published by State Tax Notes covers a panel discussion regarding whether or not the U.S. solicitor general is correct that Quill Corp. v. North Dakota should be applied only to traditional mail-order retailers.
University of Connecticut law professor Richard Pomp applauded the solicitor general's amicus brief in South Dakota v. Wayfair Inc., in which the solicitor argued that the U.S. Supreme Court's holding in Quill Corp. v. North Dakota has no ongoing relevance.
"However, Jordan Goodman of Horwood Marcus & Berk cautioned that the Supreme Court could determine that making a decision in Wayfair would create chaos and remand the case, once again telling Congress to act."
The full article, "Quill Should Apply Only to Mail-Order Retailers, Panelists Agree," was written by Andrea Muse and published by State Tax Notes on March 22, 2018 for its subscribers. (Subscription required)