If Justice White had been able to convince four of his fellow justices to rule for North Dakota in the Quill case, I think we'd have a different sales/use tax system for multistate businesses today. Based on what happened in 1959 following a state victory in a multistate income tax case, perhaps Congress reacts better to a perceived crisis than to one where it is not entirely clear on what the problem and solution are.
To read more, please see my post at SalesTaxSupport.com - "Main Street Fairness: Different Story (& Timeline) If ND Had Won In Quill," (10/9/12).
What do you think?
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