Wednesday, October 10, 2012
What if North Dakota Had Won at the US Supreme Court 20 Years Ago?
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?