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

22 Pages Posted: 6 Oct 2013

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)

UC Law, San Francisco ( email )

200 McAllister Street
San Francisco, CA 94102
United States

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
74
Abstract Views
767
Rank
576,227
PlumX Metrics