March 15, 2017
Should the Doctrine of Acquiescence Compel the Supreme Court to Uphold Quill?
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In this article, reprinted from the December 2016 edition of State Tax Notes, Eisenhower Carlson’s Garry G. Fujita examines whether the United States Supreme Court is poised to reexamine the “physical presence” test of Quill Corp. v. North Dakota, 504 U.S. 298 (1992) as it applies to gross receipts tax laws.
