id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-3249	Troyer, Matthew T.	Mail Order Retailers and Commerce Clause Nexus: A Bright Line Rule or an Opaque Standard?	1997	30	.pdf	application/pdf	14963	886	64	Finally, this Note concludes that state courts should not adopt New York's standard but, instead, interpret the plain language of the Quill opinion. Instead of relying on certain rationales discussed in Quill to frame new rules on the fringe of the standard, state courts should consider whether, given the facts before them, the retailer's activities could reasonably be described as constituting a physical presence in the taxing state.	cache/inlawrev-3249.pdf	txt/inlawrev-3249.txt