Some states are challenging Quill's physical presence test by regulation, while others are challenging it with the express consent of the state's legislature. A practicing attorney and a former state tax commissioner will debate these tactics and explore the constitutional issues and restrictions on extending the economic nexus concept to sales/use taxes. During their debate, they will provide an analysis of where Quill stands or teeters, including whether the issue will get to the U.S. Supreme Court and whether that Court would reverse Quill.
