Overview
Tax Notes Today cited commentary by Steptoe partner David Fruchtman in a July 28 article titled "Personal Jurisdiction Case Should Help States, MTC Official Says." The article covers comments made at the July 27 meeting of the Multistate Tax Commission's nexus committee regarding a recent Supreme Court decision in which the high court rejected Ford Motor Co.’ personal jurisdiction arguments. The committee’s director stated that justices' decision could be used by states to argue there is sufficient relatedness between a company and an in-state activity to establish taxing jurisdiction over an out-of-state seller.
The article points out that in a May viewpoint, Fruchtman offered a different take writing that the majority and concurring opinions contain "multiple indications that the justices believe that personal jurisdiction principles announced 75 years ago cannot be applied to e-commerce" and "several hints that [the Court] may be prepared to review whether e-commerce vendors have sufficient connections" to be subject to the jurisdiction of distant courts.
The full article can be read at Tax Notes Today (subscription required).