22 Pages Posted: 6 Oct 2013
Date Written: Summer 2013
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: 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