Matthew Schaefer Publishes Article in E-Commerce Law & Policy on State Efforts to Overturn Quill
Brann & Isaacson Partner Matthew Schaefer authored the article “Internet sales taxes: US states aim to put Quill on the agenda,” appearing in the August 2016 issue of E-Commerce Law & Policy. In the article, Schaefer describes recent and newly-proposed state “economic nexus” laws that seek to undermine the “physical presence” standard of substantial nexus reaffirmed by the United States Supreme Court in Quill v. North Dakota, 504 U.S. 298 (1992). Schaefer reviews the pending state and federal court litigation regarding anti-Quill laws in Colorado, Ohio, South Dakota, and Alabama, in each of which Brann & Isaacson (including Schaefer) represent the challengers. Schaefer explains that the goal of the states is to generate a court case for review by the U.S. Supreme Court that could lead to the abrogation of the Quill standard.
Schaefer’s article is available here.