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

Issue: (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.

Briefs and Documents

Certiorari-stage documents

• Opinion below (Wash. S. Ct.)
• Petition for certiorari
• Brief in opposition
• Amicus brief of the Council on State Taxation et al.
• Amicus brief of Market America, Inc.
• Amicus brief of The Tax Foundation (forthcoming)
• Petitioner's reply