Quill: Rumors of Its Death Are Greatly Exaggerated

“It’s merely a flesh wound.”

In their latest Legal Corner blog for the American Catalog Marketing Association, partners Martin Eisenstein and David Bertoni report on the multi-front efforts by states to convince the public that Quill’s physical presence requirement is no longer good law or to attack it through burdensome notice and reporting obligations.  The blog updates direct marketers on the status and implications of the Direct Marketing Association’s case against the State of Colorado (for which review by the entire 10th U.S. Court of Appeals is being sought by DMA), state legislative and rulemaking efforts to eliminate the physical presence requirement (including the latest from Connecticut and Minnesota), and developments in so-called “clickthrough nexus” and affiliated company-created nexus laws, and efforts by Minnesota, Nebraska, and Oklahoma to require tax collection by so-called “marketplace providers” such as Amazon and eBay.  An up-to-the-moment review of the federal legislative front is also provided.