Friday, July 20, 2012
Alexander Smith (LL.M. (Tax) 2011, Miami), Quill by Affiliation, 66 U. Miami L. Rev. 755 (2012):
Section II of this article discusses the Supreme Court's case law on personal jurisdiction due process and state tax dormant Commerce Clause substantial nexus. Section III surveys post-Quill state court developments and the rise of the economic nexus doctrine. Section IV explains why the physical presence requirement is more consistent with the Supreme Court's jurisprudence and is a superior standard. Finally, Section V concludes with how the Supreme Court should have ruled in KFC Corp. v. Iowa Department of Revenue and Lamtec Corp. v. Department of Revenue.