Lamtec Corp. v. Dep’t of Revenue of the State of Washington

(1) Whether this Court's holding in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), that the Commerce Clause prevents a state from imposing a sales or use tax on a company lacking physical presence in the state applies to other state taxes, such as an excise tax on conducting business within the state; and (2) whether petitioner's minimal contacts within the state are insufficient to establish a “physical presence”? within the meaning of Quill.