Law 360 – Nixing Physical Presence Tax Rule Violates ITFA, Officials Say
DelBianco also said the ITFA issue could well come up in oral arguments if the solicitor general, who
will take 10 minutes on behalf of the state, repeats his reasoning that the court need not overturn
Quill but can simply exempt internet commerce from the physical presence requirement.
“If they do that they are going to run smack into the ITFA, and the defendants’ lawyers are going to
have a response to that,” DelBianco said. “That’s imposing a burden on internet retailers that is not
on catalog and other remote retailers.”