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Quill's Call to Action: Will Congress Update Commerce Clause Nexus Requirements in Light of Cloud Computing?

22 Pages Posted: 6 Oct 2013  

Molly Schneider

University of California Hastings College of the Law

Date Written: Summer 2013

Abstract

In Quill the Supreme Court made clear that Congress has the power to allow states to easily tax goods and services but the question remains: will Congress exercise this power? This note examines Congress' past interventions in state taxation and the likelihood that it will act in the face of cloud computing.

Keywords: Quill, cloud computing, federal preemption, sales tax, taxation

Suggested Citation

Schneider, Molly, Quill's Call to Action: Will Congress Update Commerce Clause Nexus Requirements in Light of Cloud Computing? (Summer 2013). 40 Hastings Const. L.Q. 903 (2013). Available at SSRN: https://ssrn.com/abstract=2334395

Molly Schneider (Contact Author)

University of California Hastings College of the Law ( email )

200 McAllister Street
San Francisco, CA 94102
United States

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