The petition of the day is:

16-567

Issue: Whether a state can collect sales tax on out-of-state property ordered over the internet for out-of-state delivery, by relying on this court’s decision in Quill Corp. v. North Dakota and the state’s connection to the corporation that accepts the order and arranges the sale, or whether such a tax violates both the due process clause and dormant commerce clause of the United States Constitution by imposing a sales tax on the out-of-state transfer of tangible personal property.

Posted in American Business USA Corp. v. Florida Department of Revenue, Cases in the Pipeline

Recommended Citation: Kate Howard, Petition of the day, SCOTUSblog (Dec. 27, 2016, 11:23 PM), https://www.scotusblog.com/2016/12/petition-of-the-day-1061/