Of Course the Quill Safe Harbor Applies To Sales of Intangibles Through the Internet

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

From mail-order to Internet, this article examines the Supreme Court's refusal in Quill to break with Bellas Hess and argues that the novelties of Internet commerce in intangibles should not affect the precedent expressed in these cases. Thus, until Congress or the Supreme Court says otherwise, Internet sellers of intangible personal property should enjoy the same constitutional safe harbors as mail-order sellers of tangible personal property.