State tax collectors are counting on a vote from Justice Thomas to put them over the top. Knowing that Justice Thomas isn’t a fan of the dormant commerce clause, one of the many issues at play in Wayfair, these tax-advocates are already counting his vote.
Too bad they haven’t looked back more than a couple of years. If they did see what Thomas, Kennedy, and Scalia all agreed in Quill, these tax advocates would realize that Thomas may not help them, and in fact, Kennedy might not either.
Internet Taxation 06/07/2018