We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
In Defense of Quill: Even in this Age of Electronic Commerce, Quill Still Matters.
- Authors
Nevers, Guy J.
- Abstract
The article explores the legal defense of mail-order company Quill Co. to Supreme Court Justice Anthony Kennedy which held that the company could not be compelled to collect a use tax. The mail-order company acknowledges the U.S. Congress ability to regulate a commerce taxation via the Commerce Clause for business firms in the U.S. The company also undergo a due process for nexus rules into direct activities into the state.
- Subjects
TAXATION; U.S. states; QUILL Corp. v. North Dakota; NEXUS rules; ELECTRONIC commerce tax laws; KENNEDY, Anthony M., 1936-
- Publication
Journal of State Taxation, 2015, Vol 33, Issue 4, p41
- ISSN
0744-6713
- Publication type
Article