id	sid	tid	token	lemma	pos
inlawrev-25107	1	1	indiana	indiana	PROPN
inlawrev-25107	1	2	law	law	PROPN
inlawrev-25107	1	3	review	review	NOUN
inlawrev-25107	1	4	volume	volume	NOUN
inlawrev-25107	1	5	53	53	NUM
inlawrev-25107	1	6	2020	2020	NUM
inlawrev-25107	1	7	number	number	NOUN
inlawrev-25107	1	8	1	1	NUM
inlawrev-25107	1	9	notes	note	NOUN
inlawrev-25107	1	10	finding	find	VERB
inlawrev-25107	1	11	the	the	DET
inlawrev-25107	1	12	way	way	NOUN
inlawrev-25107	1	13	:	:	PUNCT
inlawrev-25107	1	14	substantial	substantial	ADJ
inlawrev-25107	1	15	nexus	nexus	NOUN
inlawrev-25107	1	16	after	after	ADP
inlawrev-25107	1	17	wayfair	wayfair	PROPN
inlawrev-25107	1	18	kole	kole	PROPN
inlawrev-25107	1	19	m.	m.	PROPN
inlawrev-25107	2	1	brinegar	brinegar	PROPN
inlawrev-25107	2	2	*	*	PROPN
inlawrev-25107	2	3	introduction	introduction	NOUN
inlawrev-25107	2	4	on	on	ADP
inlawrev-25107	2	5	june	june	PROPN
inlawrev-25107	2	6	21	21	NUM
inlawrev-25107	2	7	,	,	PUNCT
inlawrev-25107	2	8	2018	2018	NUM
inlawrev-25107	2	9	,	,	PUNCT
inlawrev-25107	2	10	the	the	DET
inlawrev-25107	2	11	united	united	PROPN
inlawrev-25107	2	12	states	states	PROPN
inlawrev-25107	2	13	supreme	supreme	PROPN
inlawrev-25107	2	14	court	court	PROPN
inlawrev-25107	2	15	decided	decide	VERB
inlawrev-25107	2	16	south	south	PROPN
inlawrev-25107	2	17	dakota	dakota	PROPN
inlawrev-25107	2	18	v.	v.	ADP
inlawrev-25107	2	19	wayfair	wayfair	PROPN
inlawrev-25107	2	20	,	,	PUNCT
inlawrev-25107	2	21	a	a	DET
inlawrev-25107	2	22	decision	decision	NOUN
inlawrev-25107	2	23	that	that	PRON
inlawrev-25107	2	24	overruled	overrule	VERB
inlawrev-25107	2	25	the	the	DET
inlawrev-25107	2	26	judicially	judicially	ADV
inlawrev-25107	2	27	created	create	VERB
inlawrev-25107	2	28	physical	physical	ADJ
inlawrev-25107	2	29	presence	presence	NOUN
inlawrev-25107	2	30	rule	rule	NOUN
inlawrev-25107	2	31	established	establish	VERB
inlawrev-25107	2	32	in	in	ADP
inlawrev-25107	2	33	quill	quill	PROPN
inlawrev-25107	2	34	corp	corp	PROPN
inlawrev-25107	2	35	.	.	PROPN
inlawrev-25107	3	1	v.	v.	ADP
inlawrev-25107	3	2	north	north	PROPN
inlawrev-25107	3	3	dakota	dakota	PROPN
inlawrev-25107	3	4	ex	ex	X
inlawrev-25107	3	5	rel	rel	PROPN
inlawrev-25107	3	6	.	.	PUNCT
inlawrev-25107	3	7	heitkamp	heitkamp	PROPN
inlawrev-25107	3	8	and	and	CCONJ
inlawrev-25107	3	9	national	national	PROPN
inlawrev-25107	3	10	bellas	bellas	PROPN
inlawrev-25107	3	11	hess	hess	PROPN
inlawrev-25107	3	12	,	,	PUNCT
inlawrev-25107	3	13	inc	inc	PROPN
inlawrev-25107	3	14	.	.	PROPN
inlawrev-25107	4	1	v.	v.	PROPN
inlawrev-25107	4	2	department	department	PROPN
inlawrev-25107	4	3	of	of	ADP
inlawrev-25107	4	4	revenue	revenue	NOUN
inlawrev-25107	4	5	of	of	ADP
inlawrev-25107	4	6	state	state	NOUN
inlawrev-25107	4	7	of	of	ADP
inlawrev-25107	4	8	illinois.1	illinois.1	PROPN
inlawrev-25107	4	9	the	the	DET
inlawrev-25107	4	10	united	united	PROPN
inlawrev-25107	4	11	states	states	PROPN
inlawrev-25107	4	12	supreme	supreme	PROPN
inlawrev-25107	4	13	court	court	PROPN
inlawrev-25107	4	14	held	hold	VERB
inlawrev-25107	4	15	that	that	SCONJ
inlawrev-25107	4	16	states	state	NOUN
inlawrev-25107	4	17	may	may	AUX
inlawrev-25107	4	18	now	now	ADV
inlawrev-25107	4	19	require	require	VERB
inlawrev-25107	4	20	a	a	DET
inlawrev-25107	4	21	remote	remote	ADJ
inlawrev-25107	4	22	seller	seller	NOUN
inlawrev-25107	4	23	to	to	PART
inlawrev-25107	4	24	collect	collect	VERB
inlawrev-25107	4	25	and	and	CCONJ
inlawrev-25107	4	26	remit	remit	VERB
inlawrev-25107	4	27	sales	sale	NOUN
inlawrev-25107	4	28	and	and	CCONJ
inlawrev-25107	4	29	use	use	VERB
inlawrev-25107	4	30	tax	tax	NOUN
inlawrev-25107	4	31	without	without	ADP
inlawrev-25107	4	32	having	have	VERB
inlawrev-25107	4	33	a	a	DET
inlawrev-25107	4	34	physical	physical	ADJ
inlawrev-25107	4	35	presence	presence	NOUN
inlawrev-25107	4	36	in	in	ADP
inlawrev-25107	4	37	the	the	DET
inlawrev-25107	4	38	taxing	tax	VERB
inlawrev-25107	4	39	state.2	state.2	PROPN
inlawrev-25107	4	40	for	for	ADP
inlawrev-25107	4	41	the	the	DET
inlawrev-25107	4	42	fifty	fifty	NUM
inlawrev-25107	4	43	years	year	NOUN
inlawrev-25107	4	44	before	before	SCONJ
inlawrev-25107	4	45	the	the	DET
inlawrev-25107	4	46	supreme	supreme	PROPN
inlawrev-25107	4	47	court	court	PROPN
inlawrev-25107	4	48	decided	decide	VERB
inlawrev-25107	4	49	wayfair	wayfair	NOUN
inlawrev-25107	4	50	,	,	PUNCT
inlawrev-25107	4	51	a	a	DET
inlawrev-25107	4	52	state	state	NOUN
inlawrev-25107	4	53	could	could	AUX
inlawrev-25107	4	54	only	only	ADV
inlawrev-25107	4	55	require	require	VERB
inlawrev-25107	4	56	a	a	DET
inlawrev-25107	4	57	seller	seller	NOUN
inlawrev-25107	4	58	with	with	ADP
inlawrev-25107	4	59	physical	physical	ADJ
inlawrev-25107	4	60	presence	presence	NOUN
inlawrev-25107	4	61	in	in	ADP
inlawrev-25107	4	62	the	the	DET
inlawrev-25107	4	63	state	state	NOUN
inlawrev-25107	4	64	to	to	PART
inlawrev-25107	4	65	collect	collect	VERB
inlawrev-25107	4	66	and	and	CCONJ
inlawrev-25107	4	67	remit	remit	VERB
inlawrev-25107	4	68	its	its	PRON
inlawrev-25107	4	69	sales	sale	NOUN
inlawrev-25107	4	70	or	or	CCONJ
inlawrev-25107	4	71	use	use	VERB
inlawrev-25107	4	72	tax.3	tax.3	NOUN
inlawrev-25107	4	73	this	this	DET
inlawrev-25107	4	74	formal	formal	ADJ
inlawrev-25107	4	75	,	,	PUNCT
inlawrev-25107	4	76	bright	bright	ADJ
inlawrev-25107	4	77	-	-	PUNCT
inlawrev-25107	4	78	line	line	NOUN
inlawrev-25107	4	79	rule	rule	NOUN
inlawrev-25107	4	80	allowed	allow	VERB
inlawrev-25107	4	81	taxpayers	taxpayer	NOUN
inlawrev-25107	4	82	to	to	PART
inlawrev-25107	4	83	avoid	avoid	VERB
inlawrev-25107	4	84	the	the	DET
inlawrev-25107	4	85	imposition	imposition	NOUN
inlawrev-25107	4	86	of	of	ADP
inlawrev-25107	4	87	a	a	DET
inlawrev-25107	4	88	state	state	NOUN
inlawrev-25107	4	89	’s	’s	PART
inlawrev-25107	4	90	sales	sale	NOUN
inlawrev-25107	4	91	and	and	CCONJ
inlawrev-25107	4	92	use	use	VERB
inlawrev-25107	4	93	tax	tax	NOUN
inlawrev-25107	4	94	by	by	ADP
inlawrev-25107	4	95	structuring	structure	VERB
inlawrev-25107	4	96	their	their	PRON
inlawrev-25107	4	97	business	business	NOUN
inlawrev-25107	4	98	operations	operation	NOUN
inlawrev-25107	4	99	to	to	PART
inlawrev-25107	4	100	ensure	ensure	VERB
inlawrev-25107	4	101	that	that	SCONJ
inlawrev-25107	4	102	they	they	PRON
inlawrev-25107	4	103	did	do	AUX
inlawrev-25107	4	104	not	not	PART
inlawrev-25107	4	105	maintain	maintain	VERB
inlawrev-25107	4	106	an	an	DET
inlawrev-25107	4	107	office	office	NOUN
inlawrev-25107	4	108	,	,	PUNCT
inlawrev-25107	4	109	own	own	ADJ
inlawrev-25107	4	110	property	property	NOUN
inlawrev-25107	4	111	,	,	PUNCT
inlawrev-25107	4	112	or	or	CCONJ
inlawrev-25107	4	113	have	have	VERB
inlawrev-25107	4	114	employees	employee	NOUN
inlawrev-25107	4	115	in	in	ADP
inlawrev-25107	4	116	a	a	DET
inlawrev-25107	4	117	particular	particular	ADJ
inlawrev-25107	4	118	state.4	state.4	NOUN
inlawrev-25107	4	119	the	the	DET
inlawrev-25107	4	120	disparate	disparate	ADJ
inlawrev-25107	4	121	tax	tax	NOUN
inlawrev-25107	4	122	treatment	treatment	NOUN
inlawrev-25107	4	123	of	of	ADP
inlawrev-25107	4	124	in	in	ADP
inlawrev-25107	4	125	-	-	PUNCT
inlawrev-25107	4	126	state	state	NOUN
inlawrev-25107	4	127	and	and	CCONJ
inlawrev-25107	4	128	out	out	ADP
inlawrev-25107	4	129	-	-	PUNCT
inlawrev-25107	4	130	of	of	ADP
inlawrev-25107	4	131	-	-	PUNCT
inlawrev-25107	4	132	state	state	NOUN
inlawrev-25107	4	133	sellers	seller	NOUN
inlawrev-25107	4	134	led	lead	VERB
inlawrev-25107	4	135	to	to	ADP
inlawrev-25107	4	136	what	what	PRON
inlawrev-25107	4	137	is	be	AUX
inlawrev-25107	4	138	commonly	commonly	ADV
inlawrev-25107	4	139	referred	refer	VERB
inlawrev-25107	4	140	to	to	ADP
inlawrev-25107	4	141	as	as	ADP
inlawrev-25107	4	142	the	the	DET
inlawrev-25107	4	143	“	"	PUNCT
inlawrev-25107	4	144	tax	tax	NOUN
inlawrev-25107	4	145	gap	gap	NOUN
inlawrev-25107	4	146	.	.	PUNCT
inlawrev-25107	4	147	”5	”5	PUNCT
inlawrev-25107	5	1	the	the	DET
inlawrev-25107	5	2	“	"	PUNCT
inlawrev-25107	5	3	tax	tax	NOUN
inlawrev-25107	5	4	gap	gap	NOUN
inlawrev-25107	5	5	”	"	PUNCT
inlawrev-25107	5	6	refers	refer	VERB
inlawrev-25107	5	7	to	to	PART
inlawrev-25107	5	8	use	use	VERB
inlawrev-25107	5	9	tax	tax	NOUN
inlawrev-25107	5	10	revenue	revenue	NOUN
inlawrev-25107	5	11	corporate	corporate	ADJ
inlawrev-25107	5	12	and	and	CCONJ
inlawrev-25107	5	13	individual	individual	ADJ
inlawrev-25107	5	14	buyers	buyer	NOUN
inlawrev-25107	5	15	owe	owe	VERB
inlawrev-25107	5	16	but	but	CCONJ
inlawrev-25107	5	17	fail	fail	VERB
inlawrev-25107	5	18	to	to	PART
inlawrev-25107	5	19	pay	pay	VERB
inlawrev-25107	5	20	on	on	ADP
inlawrev-25107	5	21	purchases	purchase	NOUN
inlawrev-25107	5	22	from	from	ADP
inlawrev-25107	5	23	sellers	seller	NOUN
inlawrev-25107	5	24	not	not	PART
inlawrev-25107	5	25	physically	physically	ADV
inlawrev-25107	5	26	present	present	ADJ
inlawrev-25107	5	27	in	in	ADP
inlawrev-25107	5	28	the	the	DET
inlawrev-25107	5	29	state	state	NOUN
inlawrev-25107	5	30	,	,	PUNCT
inlawrev-25107	5	31	i.e.	i.e.	X
inlawrev-25107	5	32	remote	remote	ADJ
inlawrev-25107	5	33	sellers.6	sellers.6	PROPN
inlawrev-25107	5	34	before	before	ADP
inlawrev-25107	5	35	wayfair	wayfair	NOUN
inlawrev-25107	5	36	,	,	PUNCT
inlawrev-25107	5	37	states	state	NOUN
inlawrev-25107	5	38	could	could	AUX
inlawrev-25107	5	39	not	not	PART
inlawrev-25107	5	40	require	require	VERB
inlawrev-25107	5	41	remote	remote	ADJ
inlawrev-25107	5	42	sellers	seller	NOUN
inlawrev-25107	5	43	to	to	PART
inlawrev-25107	5	44	collect	collect	VERB
inlawrev-25107	5	45	and	and	CCONJ
inlawrev-25107	5	46	remit	remit	VERB
inlawrev-25107	5	47	*	*	PUNCT
inlawrev-25107	5	48	j.d	j.d	PROPN
inlawrev-25107	5	49	.	.	PROPN
inlawrev-25107	5	50	candidate	candidate	NOUN
inlawrev-25107	5	51	,	,	PUNCT
inlawrev-25107	5	52	2020	2020	NUM
inlawrev-25107	5	53	,	,	PUNCT
inlawrev-25107	5	54	indiana	indiana	PROPN
inlawrev-25107	5	55	university	university	PROPN
inlawrev-25107	5	56	robert	robert	PROPN
inlawrev-25107	5	57	h.	h.	PROPN
inlawrev-25107	5	58	mckinney	mckinney	PROPN
inlawrev-25107	5	59	school	school	PROPN
inlawrev-25107	5	60	of	of	ADP
inlawrev-25107	5	61	law	law	NOUN
inlawrev-25107	5	62	;	;	PUNCT
inlawrev-25107	5	63	m.b.a	m.b.a	ADJ
inlawrev-25107	5	64	.	.	PUNCT
inlawrev-25107	5	65	candidate	candidate	PROPN
inlawrev-25107	5	66	,	,	PUNCT
inlawrev-25107	5	67	2020	2020	NUM
inlawrev-25107	5	68	,	,	PUNCT
inlawrev-25107	5	69	indiana	indiana	PROPN
inlawrev-25107	5	70	university	university	PROPN
inlawrev-25107	5	71	kelley	kelley	PROPN
inlawrev-25107	5	72	school	school	PROPN
inlawrev-25107	5	73	of	of	ADP
inlawrev-25107	5	74	business	business	NOUN
inlawrev-25107	5	75	;	;	PUNCT
inlawrev-25107	6	1	b.a	b.a	PROPN
inlawrev-25107	6	2	.	.	PROPN
inlawrev-25107	6	3	,	,	PUNCT
inlawrev-25107	6	4	depauw	depauw	PROPN
inlawrev-25107	6	5	university	university	PROPN
inlawrev-25107	6	6	.	.	PUNCT
inlawrev-25107	7	1	recipient	recipient	NOUN
inlawrev-25107	7	2	of	of	ADP
inlawrev-25107	7	3	the	the	DET
inlawrev-25107	7	4	papke	papke	PROPN
inlawrev-25107	7	5	prize	prize	PROPN
inlawrev-25107	7	6	for	for	ADP
inlawrev-25107	7	7	best	good	ADJ
inlawrev-25107	7	8	note	note	NOUN
inlawrev-25107	7	9	in	in	ADP
inlawrev-25107	7	10	volume	volume	NOUN
inlawrev-25107	7	11	53	53	NUM
inlawrev-25107	7	12	,	,	PUNCT
inlawrev-25107	7	13	endowed	endow	VERB
inlawrev-25107	7	14	by	by	ADP
inlawrev-25107	7	15	and	and	CCONJ
inlawrev-25107	7	16	named	name	VERB
inlawrev-25107	7	17	in	in	ADP
inlawrev-25107	7	18	honor	honor	NOUN
inlawrev-25107	7	19	of	of	ADP
inlawrev-25107	7	20	david	david	PROPN
inlawrev-25107	7	21	r.	r.	PROPN
inlawrev-25107	7	22	papke	papke	PROPN
inlawrev-25107	7	23	,	,	PUNCT
inlawrev-25107	7	24	former	former	ADJ
inlawrev-25107	7	25	r.	r.	PROPN
inlawrev-25107	7	26	bruce	bruce	PROPN
inlawrev-25107	7	27	townsend	townsend	PROPN
inlawrev-25107	7	28	professor	professor	PROPN
inlawrev-25107	7	29	of	of	ADP
inlawrev-25107	7	30	law	law	NOUN
inlawrev-25107	7	31	and	and	CCONJ
inlawrev-25107	7	32	faculty	faculty	NOUN
inlawrev-25107	7	33	advisor	advisor	NOUN
inlawrev-25107	7	34	to	to	ADP
inlawrev-25107	7	35	the	the	DET
inlawrev-25107	7	36	indiana	indiana	PROPN
inlawrev-25107	7	37	law	law	PROPN
inlawrev-25107	7	38	review	review	PROPN
inlawrev-25107	7	39	.	.	PUNCT
inlawrev-25107	8	1	i	i	PRON
inlawrev-25107	8	2	would	would	AUX
inlawrev-25107	8	3	like	like	VERB
inlawrev-25107	8	4	to	to	PART
inlawrev-25107	8	5	thank	thank	VERB
inlawrev-25107	8	6	the	the	DET
inlawrev-25107	8	7	ilr	ilr	PROPN
inlawrev-25107	8	8	team	team	NOUN
inlawrev-25107	8	9	and	and	CCONJ
inlawrev-25107	8	10	judge	judge	PROPN
inlawrev-25107	8	11	martha	martha	PROPN
inlawrev-25107	8	12	blood	blood	PROPN
inlawrev-25107	8	13	wentworth	wentworth	PROPN
inlawrev-25107	8	14	for	for	ADP
inlawrev-25107	8	15	all	all	DET
inlawrev-25107	8	16	their	their	PRON
inlawrev-25107	8	17	effort	effort	NOUN
inlawrev-25107	8	18	and	and	CCONJ
inlawrev-25107	8	19	support	support	NOUN
inlawrev-25107	8	20	.	.	PUNCT
inlawrev-25107	9	1	1	1	X
inlawrev-25107	9	2	.	.	X
inlawrev-25107	9	3	south	south	PROPN
inlawrev-25107	9	4	dakota	dakota	PROPN
inlawrev-25107	9	5	v.	v.	ADP
inlawrev-25107	9	6	wayfair	wayfair	PROPN
inlawrev-25107	9	7	,	,	PUNCT
inlawrev-25107	9	8	138	138	NUM
inlawrev-25107	9	9	s.	s.	PROPN
inlawrev-25107	9	10	ct	ct	PROPN
inlawrev-25107	9	11	.	.	PROPN
inlawrev-25107	9	12	2080	2080	NUM
inlawrev-25107	9	13	(	(	PUNCT
inlawrev-25107	9	14	2018	2018	NUM
inlawrev-25107	9	15	)	)	PUNCT
inlawrev-25107	9	16	;	;	PUNCT
inlawrev-25107	10	1	quill	quill	PROPN
inlawrev-25107	10	2	corp	corp	PROPN
inlawrev-25107	10	3	.	.	PROPN
inlawrev-25107	10	4	v.	v.	ADP
inlawrev-25107	10	5	north	north	PROPN
inlawrev-25107	10	6	dakota	dakota	PROPN
inlawrev-25107	10	7	ex	ex	X
inlawrev-25107	10	8	rel	rel	PROPN
inlawrev-25107	10	9	.	.	PUNCT
inlawrev-25107	11	1	heitkamp	heitkamp	PROPN
inlawrev-25107	11	2	,	,	PUNCT
inlawrev-25107	11	3	504	504	NUM
inlawrev-25107	11	4	u.s	u.s	PROPN
inlawrev-25107	11	5	.	.	PROPN
inlawrev-25107	11	6	298	298	NUM
inlawrev-25107	11	7	(	(	PUNCT
inlawrev-25107	11	8	1991	1991	NUM
inlawrev-25107	11	9	)	)	PUNCT
inlawrev-25107	11	10	;	;	PUNCT
inlawrev-25107	11	11	nat’l	nat’l	NOUN
inlawrev-25107	11	12	bellas	bellas	PROPN
inlawrev-25107	11	13	hess	hess	PROPN
inlawrev-25107	11	14	,	,	PUNCT
inlawrev-25107	11	15	inc	inc	PROPN
inlawrev-25107	11	16	.	.	PROPN
inlawrev-25107	12	1	v.	v.	ADP
inlawrev-25107	12	2	dep’t	dep’t	NOUN
inlawrev-25107	12	3	of	of	ADP
inlawrev-25107	12	4	revenue	revenue	NOUN
inlawrev-25107	12	5	of	of	ADP
inlawrev-25107	12	6	state	state	NOUN
inlawrev-25107	12	7	of	of	ADP
inlawrev-25107	12	8	ill	ill	PROPN
inlawrev-25107	12	9	.	.	PROPN
inlawrev-25107	12	10	,	,	PUNCT
inlawrev-25107	12	11	386	386	NUM
inlawrev-25107	12	12	u.s	u.s	PROPN
inlawrev-25107	12	13	.	.	PROPN
inlawrev-25107	12	14	753	753	NUM
inlawrev-25107	12	15	(	(	PUNCT
inlawrev-25107	12	16	1967	1967	NUM
inlawrev-25107	12	17	)	)	PUNCT
inlawrev-25107	12	18	.	.	PUNCT
inlawrev-25107	13	1	2	2	X
inlawrev-25107	13	2	.	.	X
inlawrev-25107	13	3	wayfair	wayfair	NOUN
inlawrev-25107	13	4	,	,	PUNCT
inlawrev-25107	13	5	138	138	NUM
inlawrev-25107	13	6	s.	s.	PROPN
inlawrev-25107	13	7	ct	ct	PROPN
inlawrev-25107	13	8	.	.	PUNCT
inlawrev-25107	14	1	at	at	ADP
inlawrev-25107	14	2	2099	2099	NUM
inlawrev-25107	14	3	.	.	PUNCT
inlawrev-25107	15	1	3	3	X
inlawrev-25107	15	2	.	.	X
inlawrev-25107	15	3	quill	quill	NOUN
inlawrev-25107	15	4	,	,	PUNCT
inlawrev-25107	15	5	504	504	NUM
inlawrev-25107	15	6	u.s	u.s	PROPN
inlawrev-25107	15	7	.	.	PROPN
inlawrev-25107	15	8	at	at	ADP
inlawrev-25107	15	9	301	301	NUM
inlawrev-25107	15	10	-	-	NUM
inlawrev-25107	15	11	02	02	NUM
inlawrev-25107	15	12	.	.	PUNCT
inlawrev-25107	15	13	4	4	NUM
inlawrev-25107	15	14	.	.	X
inlawrev-25107	15	15	bellas	bellas	PROPN
inlawrev-25107	15	16	hess	hess	PROPN
inlawrev-25107	15	17	,	,	PUNCT
inlawrev-25107	15	18	386	386	NUM
inlawrev-25107	15	19	u.s	u.s	PROPN
inlawrev-25107	15	20	.	.	PROPN
inlawrev-25107	15	21	at	at	ADP
inlawrev-25107	15	22	758	758	NUM
inlawrev-25107	15	23	-	-	SYM
inlawrev-25107	15	24	60	60	NUM
inlawrev-25107	15	25	.	.	PUNCT
inlawrev-25107	16	1	5	5	NUM
inlawrev-25107	16	2	.	.	X
inlawrev-25107	16	3	rubinder	rubinder	PROPN
inlawrev-25107	16	4	bal	bal	PROPN
inlawrev-25107	16	5	,	,	PUNCT
inlawrev-25107	16	6	closing	close	VERB
inlawrev-25107	16	7	the	the	DET
inlawrev-25107	16	8	use	use	NOUN
inlawrev-25107	16	9	tax	tax	NOUN
inlawrev-25107	16	10	loophole	loophole	NOUN
inlawrev-25107	16	11	:	:	PUNCT
inlawrev-25107	16	12	why	why	SCONJ
inlawrev-25107	16	13	consumer	consumer	NOUN
inlawrev-25107	16	14	self	self	NOUN
inlawrev-25107	16	15	-	-	PUNCT
inlawrev-25107	16	16	assessment	assessment	NOUN
inlawrev-25107	16	17	is	be	AUX
inlawrev-25107	16	18	a	a	DET
inlawrev-25107	16	19	viable	viable	ADJ
inlawrev-25107	16	20	solution	solution	NOUN
inlawrev-25107	16	21	,	,	PUNCT
inlawrev-25107	16	22	66	66	NUM
inlawrev-25107	16	23	emory	emory	PROPN
inlawrev-25107	16	24	l.j	l.j	PROPN
inlawrev-25107	16	25	.	.	PROPN
inlawrev-25107	16	26	885	885	NUM
inlawrev-25107	16	27	,	,	PUNCT
inlawrev-25107	16	28	887	887	NUM
inlawrev-25107	16	29	(	(	PUNCT
inlawrev-25107	16	30	2017	2017	NUM
inlawrev-25107	16	31	)	)	PUNCT
inlawrev-25107	17	1	[	[	X
inlawrev-25107	17	2	hereinafter	hereinafter	NOUN
inlawrev-25107	17	3	closing	close	VERB
inlawrev-25107	17	4	the	the	DET
inlawrev-25107	17	5	tax	tax	NOUN
inlawrev-25107	17	6	loophole	loophole	NOUN
inlawrev-25107	17	7	]	]	PUNCT
inlawrev-25107	17	8	.	.	PUNCT
inlawrev-25107	18	1	6	6	X
inlawrev-25107	18	2	.	.	X
inlawrev-25107	19	1	i	i	PRON
inlawrev-25107	19	2	d.	d.	PROPN
inlawrev-25107	19	3	164	164	NUM
inlawrev-25107	19	4	indiana	indiana	PROPN
inlawrev-25107	19	5	law	law	PROPN
inlawrev-25107	19	6	review	review	NOUN
inlawrev-25107	19	7	[	[	X
inlawrev-25107	19	8	vol	vol	NOUN
inlawrev-25107	19	9	.	.	PUNCT
inlawrev-25107	20	1	53:163	53:163	NUM
inlawrev-25107	20	2	its	its	PRON
inlawrev-25107	20	3	taxes.7	taxes.7	NOUN
inlawrev-25107	20	4	rather	rather	ADV
inlawrev-25107	20	5	,	,	PUNCT
inlawrev-25107	20	6	the	the	DET
inlawrev-25107	20	7	buyer	buyer	NOUN
inlawrev-25107	20	8	was	be	AUX
inlawrev-25107	20	9	responsible	responsible	ADJ
inlawrev-25107	20	10	for	for	ADP
inlawrev-25107	20	11	paying	pay	VERB
inlawrev-25107	20	12	the	the	DET
inlawrev-25107	20	13	tax	tax	NOUN
inlawrev-25107	20	14	due	due	ADP
inlawrev-25107	20	15	on	on	ADP
inlawrev-25107	20	16	the	the	DET
inlawrev-25107	20	17	sale.8	sale.8	PROPN
inlawrev-25107	20	18	most	most	ADJ
inlawrev-25107	20	19	buyers	buyer	NOUN
inlawrev-25107	20	20	do	do	AUX
inlawrev-25107	20	21	not	not	PART
inlawrev-25107	20	22	pay	pay	VERB
inlawrev-25107	20	23	the	the	DET
inlawrev-25107	20	24	tax	tax	NOUN
inlawrev-25107	20	25	,	,	PUNCT
inlawrev-25107	20	26	however	however	ADV
inlawrev-25107	20	27	,	,	PUNCT
inlawrev-25107	20	28	either	either	CCONJ
inlawrev-25107	20	29	because	because	SCONJ
inlawrev-25107	20	30	they	they	PRON
inlawrev-25107	20	31	do	do	AUX
inlawrev-25107	20	32	not	not	PART
inlawrev-25107	20	33	know	know	VERB
inlawrev-25107	20	34	they	they	PRON
inlawrev-25107	20	35	owe	owe	VERB
inlawrev-25107	20	36	tax	tax	NOUN
inlawrev-25107	20	37	,	,	PUNCT
inlawrev-25107	20	38	or	or	CCONJ
inlawrev-25107	20	39	they	they	PRON
inlawrev-25107	20	40	simply	simply	ADV
inlawrev-25107	20	41	choose	choose	VERB
inlawrev-25107	20	42	not	not	PART
inlawrev-25107	20	43	to	to	PART
inlawrev-25107	20	44	pay	pay	VERB
inlawrev-25107	20	45	it.9	it.9	PROPN
inlawrev-25107	20	46	moreover	moreover	ADV
inlawrev-25107	20	47	,	,	PUNCT
inlawrev-25107	20	48	it	it	PRON
inlawrev-25107	20	49	was	be	AUX
inlawrev-25107	20	50	not	not	PART
inlawrev-25107	20	51	feasible	feasible	ADJ
inlawrev-25107	20	52	for	for	ADP
inlawrev-25107	20	53	state	state	NOUN
inlawrev-25107	20	54	departments	department	NOUN
inlawrev-25107	20	55	of	of	ADP
inlawrev-25107	20	56	revenue	revenue	NOUN
inlawrev-25107	20	57	to	to	PART
inlawrev-25107	20	58	pursue	pursue	VERB
inlawrev-25107	20	59	every	every	DET
inlawrev-25107	20	60	resident	resident	ADJ
inlawrev-25107	20	61	buyer	buyer	NOUN
inlawrev-25107	20	62	who	who	PRON
inlawrev-25107	20	63	may	may	AUX
inlawrev-25107	20	64	not	not	PART
inlawrev-25107	20	65	have	have	AUX
inlawrev-25107	20	66	paid	pay	VERB
inlawrev-25107	20	67	tax	tax	NOUN
inlawrev-25107	20	68	on	on	ADP
inlawrev-25107	20	69	purchases	purchase	NOUN
inlawrev-25107	20	70	from	from	ADP
inlawrev-25107	20	71	remote	remote	ADJ
inlawrev-25107	20	72	sellers.10accordingly	sellers.10accordingly	ADV
inlawrev-25107	20	73	,	,	PUNCT
inlawrev-25107	20	74	due	due	ADP
inlawrev-25107	20	75	to	to	ADP
inlawrev-25107	20	76	the	the	DET
inlawrev-25107	20	77	barrier	barrier	NOUN
inlawrev-25107	20	78	of	of	ADP
inlawrev-25107	20	79	the	the	DET
inlawrev-25107	20	80	physical	physical	ADJ
inlawrev-25107	20	81	presence	presence	NOUN
inlawrev-25107	20	82	rule	rule	NOUN
inlawrev-25107	20	83	,	,	PUNCT
inlawrev-25107	20	84	remote	remote	ADJ
inlawrev-25107	20	85	sellers	seller	NOUN
inlawrev-25107	20	86	have	have	AUX
inlawrev-25107	20	87	been	be	AUX
inlawrev-25107	20	88	able	able	ADJ
inlawrev-25107	20	89	to	to	PART
inlawrev-25107	20	90	use	use	VERB
inlawrev-25107	20	91	states	state	NOUN
inlawrev-25107	20	92	’	'	PUNCT
inlawrev-25107	20	93	economic	economic	ADJ
inlawrev-25107	20	94	marketplaces	marketplace	NOUN
inlawrev-25107	20	95	and	and	CCONJ
inlawrev-25107	20	96	infrastructure	infrastructure	NOUN
inlawrev-25107	20	97	,	,	PUNCT
inlawrev-25107	20	98	without	without	ADP
inlawrev-25107	20	99	paying	pay	VERB
inlawrev-25107	20	100	their	their	PRON
inlawrev-25107	20	101	fair	fair	ADJ
inlawrev-25107	20	102	share	share	NOUN
inlawrev-25107	20	103	for	for	ADP
inlawrev-25107	20	104	that	that	PRON
inlawrev-25107	20	105	use.11	use.11	ADJ
inlawrev-25107	20	106	indeed	indeed	ADV
inlawrev-25107	20	107	,	,	PUNCT
inlawrev-25107	20	108	the	the	DET
inlawrev-25107	20	109	government	government	NOUN
inlawrev-25107	20	110	accountability	accountability	NOUN
inlawrev-25107	20	111	office	office	NOUN
inlawrev-25107	20	112	estimated	estimate	VERB
inlawrev-25107	20	113	that	that	SCONJ
inlawrev-25107	20	114	the	the	DET
inlawrev-25107	20	115	tax	tax	NOUN
inlawrev-25107	20	116	gap	gap	NOUN
inlawrev-25107	20	117	in	in	ADP
inlawrev-25107	20	118	south	south	PROPN
inlawrev-25107	20	119	dakota	dakota	PROPN
inlawrev-25107	20	120	is	be	AUX
inlawrev-25107	20	121	between	between	ADP
inlawrev-25107	20	122	$	$	SYM
inlawrev-25107	20	123	48	48	NUM
inlawrev-25107	20	124	and	and	CCONJ
inlawrev-25107	20	125	$	$	SYM
inlawrev-25107	20	126	58	58	NUM
inlawrev-25107	20	127	million	million	NUM
inlawrev-25107	20	128	annually.12	annually.12	NOUN
inlawrev-25107	20	129	to	to	PART
inlawrev-25107	20	130	curtail	curtail	VERB
inlawrev-25107	20	131	the	the	DET
inlawrev-25107	20	132	loss	loss	NOUN
inlawrev-25107	20	133	of	of	ADP
inlawrev-25107	20	134	tax	tax	NOUN
inlawrev-25107	20	135	revenue	revenue	NOUN
inlawrev-25107	20	136	caused	cause	VERB
inlawrev-25107	20	137	by	by	ADP
inlawrev-25107	20	138	the	the	DET
inlawrev-25107	20	139	physical	physical	ADJ
inlawrev-25107	20	140	presence	presence	NOUN
inlawrev-25107	20	141	rule	rule	NOUN
inlawrev-25107	20	142	and	and	CCONJ
inlawrev-25107	20	143	to	to	PART
inlawrev-25107	20	144	adjust	adjust	VERB
inlawrev-25107	20	145	to	to	ADP
inlawrev-25107	20	146	the	the	DET
inlawrev-25107	20	147	evolution	evolution	NOUN
inlawrev-25107	20	148	of	of	ADP
inlawrev-25107	20	149	the	the	DET
inlawrev-25107	20	150	e	e	PROPN
inlawrev-25107	20	151	-	-	PROPN
inlawrev-25107	20	152	commerce	commerce	NOUN
inlawrev-25107	20	153	industry	industry	NOUN
inlawrev-25107	20	154	,	,	PUNCT
inlawrev-25107	20	155	the	the	DET
inlawrev-25107	20	156	south	south	PROPN
inlawrev-25107	20	157	dakota	dakota	PROPN
inlawrev-25107	20	158	legislature	legislature	NOUN
inlawrev-25107	20	159	enacted	enact	VERB
inlawrev-25107	20	160	sdlrc	sdlrc	PROPN
inlawrev-25107	20	161	codified	codify	VERB
inlawrev-25107	20	162	law	law	NOUN
inlawrev-25107	20	163	10	10	NUM
inlawrev-25107	20	164	-	-	SYM
inlawrev-25107	20	165	64	64	NUM
inlawrev-25107	20	166	-	-	SYM
inlawrev-25107	20	167	2	2	NUM
inlawrev-25107	20	168	,	,	PUNCT
inlawrev-25107	20	169	which	which	PRON
inlawrev-25107	20	170	proclaimed	proclaim	VERB
inlawrev-25107	20	171	economic	economic	ADJ
inlawrev-25107	20	172	presence	presence	NOUN
inlawrev-25107	20	173	,	,	PUNCT
inlawrev-25107	20	174	not	not	PART
inlawrev-25107	20	175	physical	physical	ADJ
inlawrev-25107	20	176	presence	presence	NOUN
inlawrev-25107	20	177	is	be	AUX
inlawrev-25107	20	178	sufficient	sufficient	ADJ
inlawrev-25107	20	179	to	to	PART
inlawrev-25107	20	180	levy	levy	VERB
inlawrev-25107	20	181	a	a	DET
inlawrev-25107	20	182	tax	tax	NOUN
inlawrev-25107	20	183	on	on	ADP
inlawrev-25107	20	184	remote	remote	ADJ
inlawrev-25107	20	185	sellers	seller	NOUN
inlawrev-25107	20	186	,	,	PUNCT
inlawrev-25107	20	187	in	in	ADP
inlawrev-25107	20	188	direct	direct	ADJ
inlawrev-25107	20	189	conflict	conflict	NOUN
inlawrev-25107	20	190	with	with	ADP
inlawrev-25107	20	191	quill	quill	NOUN
inlawrev-25107	20	192	,	,	PUNCT
inlawrev-25107	20	193	with	with	ADP
inlawrev-25107	20	194	the	the	DET
inlawrev-25107	20	195	goal	goal	NOUN
inlawrev-25107	20	196	of	of	ADP
inlawrev-25107	20	197	having	have	VERB
inlawrev-25107	20	198	the	the	DET
inlawrev-25107	20	199	united	united	PROPN
inlawrev-25107	20	200	states	states	PROPN
inlawrev-25107	20	201	supreme	supreme	PROPN
inlawrev-25107	20	202	court	court	PROPN
inlawrev-25107	20	203	reconsider	reconsider	VERB
inlawrev-25107	20	204	the	the	DET
inlawrev-25107	20	205	validity	validity	NOUN
inlawrev-25107	20	206	of	of	ADP
inlawrev-25107	20	207	quill	quill	PROPN
inlawrev-25107	20	208	’s	’s	PART
inlawrev-25107	20	209	physical	physical	ADJ
inlawrev-25107	20	210	presence	presence	NOUN
inlawrev-25107	20	211	rule	rule	NOUN
inlawrev-25107	20	212	under	under	ADP
inlawrev-25107	20	213	the	the	DET
inlawrev-25107	20	214	commerce	commerce	NOUN
inlawrev-25107	20	215	clause.13	clause.13	NOUN
inlawrev-25107	20	216	the	the	DET
inlawrev-25107	20	217	south	south	PROPN
inlawrev-25107	20	218	dakota	dakota	PROPN
inlawrev-25107	20	219	supreme	supreme	PROPN
inlawrev-25107	20	220	court	court	PROPN
inlawrev-25107	20	221	found	find	VERB
inlawrev-25107	20	222	this	this	DET
inlawrev-25107	20	223	law	law	NOUN
inlawrev-25107	20	224	to	to	PART
inlawrev-25107	20	225	be	be	AUX
inlawrev-25107	20	226	unconstitutional	unconstitutional	ADJ
inlawrev-25107	20	227	under	under	ADP
inlawrev-25107	20	228	the	the	DET
inlawrev-25107	20	229	binding	bind	VERB
inlawrev-25107	20	230	precedent	precedent	NOUN
inlawrev-25107	20	231	of	of	ADP
inlawrev-25107	20	232	quill.14	quill.14	PROPN
inlawrev-25107	20	233	after	after	ADP
inlawrev-25107	20	234	granting	grant	VERB
inlawrev-25107	20	235	certiorari	certiorari	NOUN
inlawrev-25107	20	236	,	,	PUNCT
inlawrev-25107	20	237	the	the	DET
inlawrev-25107	20	238	u.s	u.s	PROPN
inlawrev-25107	20	239	.	.	PROPN
inlawrev-25107	20	240	supreme	supreme	PROPN
inlawrev-25107	20	241	court	court	PROPN
inlawrev-25107	20	242	overruled	overrule	VERB
inlawrev-25107	20	243	quill	quill	NOUN
inlawrev-25107	20	244	and	and	CCONJ
inlawrev-25107	20	245	found	find	VERB
inlawrev-25107	20	246	the	the	DET
inlawrev-25107	20	247	physical	physical	ADJ
inlawrev-25107	20	248	presence	presence	NOUN
inlawrev-25107	20	249	rule	rule	NOUN
inlawrev-25107	20	250	unsound.15	unsound.15	NOUN
inlawrev-25107	20	251	although	although	SCONJ
inlawrev-25107	20	252	state	state	NOUN
inlawrev-25107	20	253	governments	government	NOUN
inlawrev-25107	20	254	won	win	VERB
inlawrev-25107	20	255	a	a	DET
inlawrev-25107	20	256	substantial	substantial	ADJ
inlawrev-25107	20	257	victory	victory	NOUN
inlawrev-25107	20	258	because	because	SCONJ
inlawrev-25107	20	259	the	the	DET
inlawrev-25107	20	260	wayfair	wayfair	NOUN
inlawrev-25107	20	261	court	court	NOUN
inlawrev-25107	20	262	struck	strike	VERB
inlawrev-25107	20	263	down	down	ADP
inlawrev-25107	20	264	the	the	DET
inlawrev-25107	20	265	physical	physical	ADJ
inlawrev-25107	20	266	presence	presence	NOUN
inlawrev-25107	20	267	rule	rule	NOUN
inlawrev-25107	20	268	,	,	PUNCT
inlawrev-25107	20	269	the	the	DET
inlawrev-25107	20	270	battle	battle	NOUN
inlawrev-25107	20	271	is	be	AUX
inlawrev-25107	20	272	not	not	PART
inlawrev-25107	20	273	over	over	ADV
inlawrev-25107	20	274	yet	yet	ADV
inlawrev-25107	20	275	.	.	PUNCT
inlawrev-25107	21	1	uncertainty	uncertainty	NOUN
inlawrev-25107	21	2	remains	remain	VERB
inlawrev-25107	21	3	.	.	PUNCT
inlawrev-25107	22	1	if	if	SCONJ
inlawrev-25107	22	2	not	not	PART
inlawrev-25107	22	3	physical	physical	ADJ
inlawrev-25107	22	4	presence	presence	NOUN
inlawrev-25107	22	5	,	,	PUNCT
inlawrev-25107	22	6	what	what	PRON
inlawrev-25107	22	7	satisfies	satisfy	VERB
inlawrev-25107	22	8	substantial	substantial	ADJ
inlawrev-25107	22	9	nexus	nexus	NOUN
inlawrev-25107	22	10	under	under	ADP
inlawrev-25107	22	11	the	the	DET
inlawrev-25107	22	12	commerce	commerce	NOUN
inlawrev-25107	22	13	clause	clause	NOUN
inlawrev-25107	22	14	?	?	PUNCT
inlawrev-25107	23	1	post	post	ADJ
inlawrev-25107	23	2	-	-	NOUN
inlawrev-25107	23	3	wayfair	wayfair	ADJ
inlawrev-25107	23	4	,	,	PUNCT
inlawrev-25107	23	5	tax	tax	NOUN
inlawrev-25107	23	6	administrators	administrator	NOUN
inlawrev-25107	23	7	and	and	CCONJ
inlawrev-25107	23	8	taxpayers	taxpayer	NOUN
inlawrev-25107	23	9	alike	alike	ADV
inlawrev-25107	23	10	now	now	ADV
inlawrev-25107	23	11	need	need	VERB
inlawrev-25107	23	12	to	to	PART
inlawrev-25107	23	13	know	know	VERB
inlawrev-25107	23	14	how	how	SCONJ
inlawrev-25107	23	15	state	state	NOUN
inlawrev-25107	23	16	governments	government	NOUN
inlawrev-25107	23	17	and	and	CCONJ
inlawrev-25107	23	18	businesses	business	NOUN
inlawrev-25107	23	19	should	should	AUX
inlawrev-25107	23	20	operate	operate	VERB
inlawrev-25107	23	21	under	under	ADP
inlawrev-25107	23	22	this	this	DET
inlawrev-25107	23	23	new	new	ADJ
inlawrev-25107	23	24	rule	rule	NOUN
inlawrev-25107	23	25	.	.	PUNCT
inlawrev-25107	24	1	put	put	VERB
inlawrev-25107	24	2	another	another	DET
inlawrev-25107	24	3	way	way	NOUN
inlawrev-25107	24	4	:	:	PUNCT
inlawrev-25107	24	5	what	what	PRON
inlawrev-25107	24	6	new	new	ADJ
inlawrev-25107	24	7	rule	rule	NOUN
inlawrev-25107	24	8	defines	define	VERB
inlawrev-25107	24	9	the	the	DET
inlawrev-25107	24	10	connection	connection	NOUN
inlawrev-25107	24	11	necessary	necessary	ADJ
inlawrev-25107	24	12	for	for	SCONJ
inlawrev-25107	24	13	a	a	DET
inlawrev-25107	24	14	state	state	NOUN
inlawrev-25107	24	15	to	to	PART
inlawrev-25107	24	16	have	have	VERB
inlawrev-25107	24	17	taxing	tax	VERB
inlawrev-25107	24	18	jurisdiction	jurisdiction	NOUN
inlawrev-25107	24	19	over	over	ADP
inlawrev-25107	24	20	a	a	DET
inlawrev-25107	24	21	remote	remote	ADJ
inlawrev-25107	24	22	seller	seller	NOUN
inlawrev-25107	24	23	?	?	PUNCT
inlawrev-25107	25	1	the	the	DET
inlawrev-25107	25	2	wayfair	wayfair	NOUN
inlawrev-25107	25	3	decision	decision	NOUN
inlawrev-25107	25	4	gives	give	VERB
inlawrev-25107	25	5	little	little	ADJ
inlawrev-25107	25	6	guidance	guidance	NOUN
inlawrev-25107	25	7	,	,	PUNCT
inlawrev-25107	25	8	explicitly	explicitly	ADV
inlawrev-25107	25	9	leaving	leave	VERB
inlawrev-25107	25	10	the	the	DET
inlawrev-25107	25	11	task	task	NOUN
inlawrev-25107	25	12	of	of	ADP
inlawrev-25107	25	13	filling	fill	VERB
inlawrev-25107	25	14	in	in	ADP
inlawrev-25107	25	15	the	the	DET
inlawrev-25107	25	16	details	detail	NOUN
inlawrev-25107	25	17	to	to	ADP
inlawrev-25107	25	18	a	a	DET
inlawrev-25107	25	19	polarized	polarized	ADJ
inlawrev-25107	25	20	congress	congress	NOUN
inlawrev-25107	25	21	.	.	PUNCT
inlawrev-25107	26	1	by	by	ADP
inlawrev-25107	26	2	overturning	overturn	VERB
inlawrev-25107	26	3	quill	quill	NOUN
inlawrev-25107	26	4	without	without	ADP
inlawrev-25107	26	5	explaining	explain	VERB
inlawrev-25107	26	6	the	the	DET
inlawrev-25107	26	7	way	way	NOUN
inlawrev-25107	26	8	forward	forward	ADV
inlawrev-25107	26	9	,	,	PUNCT
inlawrev-25107	26	10	the	the	DET
inlawrev-25107	26	11	u.s	u.s	PROPN
inlawrev-25107	26	12	.	.	PROPN
inlawrev-25107	26	13	supreme	supreme	PROPN
inlawrev-25107	26	14	court	court	PROPN
inlawrev-25107	26	15	has	have	AUX
inlawrev-25107	26	16	abdicated	abdicate	VERB
inlawrev-25107	26	17	its	its	PRON
inlawrev-25107	26	18	responsibility	responsibility	NOUN
inlawrev-25107	26	19	to	to	PART
inlawrev-25107	26	20	settle	settle	VERB
inlawrev-25107	26	21	the	the	DET
inlawrev-25107	26	22	unsettled	unsettle	VERB
inlawrev-25107	26	23	.	.	PUNCT
inlawrev-25107	27	1	part	part	NOUN
inlawrev-25107	27	2	i	i	PRON
inlawrev-25107	27	3	of	of	ADP
inlawrev-25107	27	4	this	this	DET
inlawrev-25107	27	5	note	note	NOUN
inlawrev-25107	27	6	examines	examine	VERB
inlawrev-25107	27	7	the	the	DET
inlawrev-25107	27	8	history	history	NOUN
inlawrev-25107	27	9	of	of	ADP
inlawrev-25107	27	10	sales	sale	NOUN
inlawrev-25107	27	11	and	and	CCONJ
inlawrev-25107	27	12	use	use	VERB
inlawrev-25107	27	13	taxation	taxation	NOUN
inlawrev-25107	27	14	of	of	ADP
inlawrev-25107	27	15	remote	remote	ADJ
inlawrev-25107	27	16	sellers	seller	NOUN
inlawrev-25107	27	17	and	and	CCONJ
inlawrev-25107	27	18	the	the	DET
inlawrev-25107	27	19	struggle	struggle	NOUN
inlawrev-25107	27	20	to	to	PART
inlawrev-25107	27	21	define	define	VERB
inlawrev-25107	27	22	substantial	substantial	ADJ
inlawrev-25107	27	23	nexus	nexus	NOUN
inlawrev-25107	27	24	before	before	ADP
inlawrev-25107	27	25	the	the	DET
inlawrev-25107	27	26	quill	quill	NOUN
inlawrev-25107	27	27	decision	decision	NOUN
inlawrev-25107	27	28	.	.	PUNCT
inlawrev-25107	28	1	part	part	NOUN
inlawrev-25107	28	2	ii	ii	PROPN
inlawrev-25107	28	3	of	of	ADP
inlawrev-25107	28	4	this	this	DET
inlawrev-25107	28	5	note	note	NOUN
inlawrev-25107	28	6	analyzes	analyze	VERB
inlawrev-25107	28	7	the	the	DET
inlawrev-25107	28	8	quill	quill	NOUN
inlawrev-25107	28	9	decision	decision	NOUN
inlawrev-25107	28	10	and	and	CCONJ
inlawrev-25107	28	11	the	the	DET
inlawrev-25107	28	12	aftermath	aftermath	NOUN
inlawrev-25107	28	13	.	.	PUNCT
inlawrev-25107	29	1	part	part	NOUN
inlawrev-25107	29	2	iii	iii	NOUN
inlawrev-25107	29	3	discusses	discuss	VERB
inlawrev-25107	29	4	how	how	SCONJ
inlawrev-25107	29	5	wayfair	wayfair	NOUN
inlawrev-25107	29	6	progressed	progress	VERB
inlawrev-25107	29	7	to	to	ADP
inlawrev-25107	29	8	the	the	DET
inlawrev-25107	29	9	supreme	supreme	PROPN
inlawrev-25107	29	10	court	court	PROPN
inlawrev-25107	29	11	and	and	CCONJ
inlawrev-25107	29	12	examines	examine	VERB
inlawrev-25107	29	13	the	the	DET
inlawrev-25107	29	14	wayfair	wayfair	NOUN
inlawrev-25107	29	15	decision	decision	NOUN
inlawrev-25107	29	16	.	.	PUNCT
inlawrev-25107	30	1	part	part	NOUN
inlawrev-25107	30	2	iv	iv	NUM
inlawrev-25107	30	3	examines	examine	VERB
inlawrev-25107	30	4	what	what	PRON
inlawrev-25107	30	5	constitutes	constitute	VERB
inlawrev-25107	30	6	substantial	substantial	ADJ
inlawrev-25107	30	7	nexus	nexus	NOUN
inlawrev-25107	30	8	after	after	ADP
inlawrev-25107	30	9	wayfair	wayfair	NOUN
inlawrev-25107	30	10	and	and	CCONJ
inlawrev-25107	30	11	proposes	propose	VERB
inlawrev-25107	30	12	a	a	DET
inlawrev-25107	30	13	new	new	ADJ
inlawrev-25107	30	14	standard	standard	NOUN
inlawrev-25107	30	15	.	.	PUNCT
inlawrev-25107	31	1	finally	finally	ADV
inlawrev-25107	31	2	,	,	PUNCT
inlawrev-25107	31	3	part	part	NOUN
inlawrev-25107	31	4	v	v	ADP
inlawrev-25107	31	5	addresses	address	NOUN
inlawrev-25107	31	6	shortcomings	shortcoming	NOUN
inlawrev-25107	31	7	of	of	ADP
inlawrev-25107	31	8	the	the	DET
inlawrev-25107	31	9	wayfair	wayfair	NOUN
inlawrev-25107	31	10	decision	decision	NOUN
inlawrev-25107	31	11	and	and	CCONJ
inlawrev-25107	31	12	recommends	recommend	VERB
inlawrev-25107	31	13	a	a	DET
inlawrev-25107	31	14	specific	specific	ADJ
inlawrev-25107	31	15	congressional	congressional	ADJ
inlawrev-25107	31	16	action	action	NOUN
inlawrev-25107	31	17	to	to	PART
inlawrev-25107	31	18	establish	establish	VERB
inlawrev-25107	31	19	a	a	DET
inlawrev-25107	31	20	uniform	uniform	NOUN
inlawrev-25107	31	21	7	7	NUM
inlawrev-25107	31	22	.	.	PUNCT
inlawrev-25107	32	1	i	i	PRON
inlawrev-25107	32	2	d.	d.	PROPN
inlawrev-25107	32	3	8	8	NUM
inlawrev-25107	32	4	.	.	PUNCT
inlawrev-25107	33	1	south	south	PROPN
inlawrev-25107	33	2	dakota	dakota	PROPN
inlawrev-25107	33	3	v.	v.	ADP
inlawrev-25107	33	4	wayfair	wayfair	PROPN
inlawrev-25107	33	5	,	,	PUNCT
inlawrev-25107	33	6	138	138	NUM
inlawrev-25107	33	7	s.	s.	PROPN
inlawrev-25107	33	8	ct	ct	PROPN
inlawrev-25107	33	9	.	.	PROPN
inlawrev-25107	33	10	2080	2080	NUM
inlawrev-25107	33	11	,	,	PUNCT
inlawrev-25107	33	12	2088	2088	NUM
inlawrev-25107	33	13	(	(	PUNCT
inlawrev-25107	33	14	2018	2018	NUM
inlawrev-25107	33	15	)	)	PUNCT
inlawrev-25107	33	16	.	.	PUNCT
inlawrev-25107	34	1	9	9	X
inlawrev-25107	34	2	.	.	X
inlawrev-25107	34	3	closing	close	VERB
inlawrev-25107	34	4	the	the	DET
inlawrev-25107	34	5	tax	tax	NOUN
inlawrev-25107	34	6	loophole	loophole	NOUN
inlawrev-25107	34	7	,	,	PUNCT
inlawrev-25107	34	8	supra	supra	PROPN
inlawrev-25107	34	9	note	note	NOUN
inlawrev-25107	34	10	5	5	NUM
inlawrev-25107	34	11	,	,	PUNCT
inlawrev-25107	34	12	at	at	ADP
inlawrev-25107	34	13	914	914	NUM
inlawrev-25107	34	14	-	-	SYM
inlawrev-25107	34	15	15	15	NUM
inlawrev-25107	34	16	.	.	NOUN
inlawrev-25107	34	17	10	10	NUM
inlawrev-25107	34	18	.	.	PUNCT
inlawrev-25107	35	1	i	i	PRON
inlawrev-25107	35	2	d.	d.	PROPN
inlawrev-25107	35	3	at	at	ADP
inlawrev-25107	35	4	890	890	NUM
inlawrev-25107	35	5	.	.	PUNCT
inlawrev-25107	35	6	11	11	NUM
inlawrev-25107	35	7	.	.	PUNCT
inlawrev-25107	36	1	nat’l	nat’l	PROPN
inlawrev-25107	36	2	bellas	bellas	PROPN
inlawrev-25107	36	3	hess	hess	PROPN
inlawrev-25107	36	4	,	,	PUNCT
inlawrev-25107	36	5	inc	inc	PROPN
inlawrev-25107	36	6	.	.	PROPN
inlawrev-25107	37	1	v.	v.	ADP
inlawrev-25107	37	2	dep’t	dep’t	NOUN
inlawrev-25107	37	3	of	of	ADP
inlawrev-25107	37	4	revenue	revenue	NOUN
inlawrev-25107	37	5	of	of	ADP
inlawrev-25107	37	6	state	state	NOUN
inlawrev-25107	37	7	of	of	ADP
inlawrev-25107	37	8	ill	ill	PROPN
inlawrev-25107	37	9	.	.	PROPN
inlawrev-25107	37	10	,	,	PUNCT
inlawrev-25107	37	11	386	386	NUM
inlawrev-25107	37	12	u.s	u.s	PROPN
inlawrev-25107	37	13	.	.	PROPN
inlawrev-25107	37	14	753	753	NUM
inlawrev-25107	37	15	,	,	PUNCT
inlawrev-25107	37	16	762	762	NUM
inlawrev-25107	37	17	-	-	SYM
inlawrev-25107	37	18	64	64	NUM
inlawrev-25107	37	19	(	(	PUNCT
inlawrev-25107	37	20	1967	1967	NUM
inlawrev-25107	37	21	)	)	PUNCT
inlawrev-25107	37	22	(	(	PUNCT
inlawrev-25107	37	23	fortas	fortas	PROPN
inlawrev-25107	37	24	,	,	PUNCT
inlawrev-25107	37	25	j.	j.	PROPN
inlawrev-25107	37	26	,	,	PUNCT
inlawrev-25107	37	27	dissenting	dissent	VERB
inlawrev-25107	37	28	)	)	PUNCT
inlawrev-25107	37	29	.	.	PUNCT
inlawrev-25107	38	1	12	12	NUM
inlawrev-25107	38	2	.	.	PUNCT
inlawrev-25107	38	3	wayfair	wayfair	NOUN
inlawrev-25107	38	4	,	,	PUNCT
inlawrev-25107	38	5	138	138	NUM
inlawrev-25107	38	6	s.	s.	PROPN
inlawrev-25107	38	7	ct	ct	PROPN
inlawrev-25107	38	8	.	.	PUNCT
inlawrev-25107	39	1	at	at	ADP
inlawrev-25107	39	2	2088	2088	NUM
inlawrev-25107	39	3	.	.	PUNCT
inlawrev-25107	40	1	13	13	NUM
inlawrev-25107	40	2	.	.	PUNCT
inlawrev-25107	41	1	i	i	PRON
inlawrev-25107	41	2	d.	d.	PROPN
inlawrev-25107	41	3	;	;	PUNCT
inlawrev-25107	41	4	s.d	s.d	PROPN
inlawrev-25107	41	5	.	.	PROPN
inlawrev-25107	41	6	codified	codify	VERB
inlawrev-25107	41	7	laws	law	NOUN
inlawrev-25107	41	8	§	§	PROPN
inlawrev-25107	41	9	10	10	NUM
inlawrev-25107	41	10	-	-	SYM
inlawrev-25107	41	11	64	64	NUM
inlawrev-25107	41	12	-	-	SYM
inlawrev-25107	41	13	2	2	NUM
inlawrev-25107	41	14	(	(	PUNCT
inlawrev-25107	41	15	2019	2019	NUM
inlawrev-25107	41	16	)	)	PUNCT
inlawrev-25107	41	17	.	.	PUNCT
inlawrev-25107	42	1	14	14	NUM
inlawrev-25107	42	2	.	.	PUNCT
inlawrev-25107	42	3	wayfair	wayfair	NOUN
inlawrev-25107	42	4	,	,	PUNCT
inlawrev-25107	42	5	138	138	NUM
inlawrev-25107	42	6	s.	s.	PROPN
inlawrev-25107	42	7	ct	ct	PROPN
inlawrev-25107	42	8	.	.	PUNCT
inlawrev-25107	43	1	at	at	ADP
inlawrev-25107	43	2	2088	2088	NUM
inlawrev-25107	43	3	-	-	SYM
inlawrev-25107	43	4	89	89	NUM
inlawrev-25107	43	5	.	.	PUNCT
inlawrev-25107	43	6	15	15	NUM
inlawrev-25107	43	7	.	.	PUNCT
inlawrev-25107	44	1	i	i	PRON
inlawrev-25107	44	2	d.	d.	PROPN
inlawrev-25107	44	3	at	at	ADP
inlawrev-25107	44	4	2099	2099	NUM
inlawrev-25107	44	5	.	.	PUNCT
inlawrev-25107	44	6	2020	2020	NUM
inlawrev-25107	44	7	]	]	PUNCT
inlawrev-25107	44	8	finding	find	VERB
inlawrev-25107	44	9	the	the	DET
inlawrev-25107	44	10	way	way	NOUN
inlawrev-25107	44	11	165	165	NUM
inlawrev-25107	44	12	economic	economic	ADJ
inlawrev-25107	44	13	nexus	nexus	NOUN
inlawrev-25107	44	14	standard	standard	NOUN
inlawrev-25107	44	15	,	,	PUNCT
inlawrev-25107	44	16	suggests	suggest	VERB
inlawrev-25107	44	17	compliance	compliance	NOUN
inlawrev-25107	44	18	with	with	ADP
inlawrev-25107	44	19	the	the	DET
inlawrev-25107	44	20	streamlined	streamlined	ADJ
inlawrev-25107	44	21	sales	sale	NOUN
inlawrev-25107	44	22	and	and	CCONJ
inlawrev-25107	44	23	use	use	VERB
inlawrev-25107	44	24	tax	tax	NOUN
inlawrev-25107	44	25	agreement	agreement	NOUN
inlawrev-25107	44	26	,	,	PUNCT
inlawrev-25107	44	27	and	and	CCONJ
inlawrev-25107	44	28	identifies	identify	VERB
inlawrev-25107	44	29	the	the	DET
inlawrev-25107	44	30	one	one	NUM
inlawrev-25107	44	31	party	party	NOUN
inlawrev-25107	44	32	that	that	PRON
inlawrev-25107	44	33	should	should	AUX
inlawrev-25107	44	34	be	be	AUX
inlawrev-25107	44	35	responsible	responsible	ADJ
inlawrev-25107	44	36	for	for	ADP
inlawrev-25107	44	37	the	the	DET
inlawrev-25107	44	38	collection	collection	NOUN
inlawrev-25107	44	39	and	and	CCONJ
inlawrev-25107	44	40	remittance	remittance	NOUN
inlawrev-25107	44	41	of	of	ADP
inlawrev-25107	44	42	sales	sale	NOUN
inlawrev-25107	44	43	and	and	CCONJ
inlawrev-25107	44	44	use	use	VERB
inlawrev-25107	44	45	tax	tax	NOUN
inlawrev-25107	44	46	on	on	ADP
inlawrev-25107	44	47	out	out	ADV
inlawrev-25107	44	48	-	-	PUNCT
inlawrev-25107	44	49	of	of	ADP
inlawrev-25107	44	50	-	-	PUNCT
inlawrev-25107	44	51	state	state	NOUN
inlawrev-25107	44	52	purchases	purchase	NOUN
inlawrev-25107	44	53	.	.	PUNCT
inlawrev-25107	45	1	this	this	DET
inlawrev-25107	45	2	solution	solution	NOUN
inlawrev-25107	45	3	will	will	AUX
inlawrev-25107	45	4	provide	provide	VERB
inlawrev-25107	45	5	state	state	NOUN
inlawrev-25107	45	6	governments	government	NOUN
inlawrev-25107	45	7	and	and	CCONJ
inlawrev-25107	45	8	the	the	DET
inlawrev-25107	45	9	business	business	NOUN
inlawrev-25107	45	10	community	community	NOUN
inlawrev-25107	45	11	with	with	ADP
inlawrev-25107	45	12	a	a	DET
inlawrev-25107	45	13	fair	fair	ADJ
inlawrev-25107	45	14	way	way	NOUN
inlawrev-25107	45	15	forward	forward	ADV
inlawrev-25107	45	16	in	in	ADP
inlawrev-25107	45	17	a	a	DET
inlawrev-25107	45	18	world	world	NOUN
inlawrev-25107	45	19	without	without	ADP
inlawrev-25107	45	20	quill	quill	NOUN
inlawrev-25107	45	21	.	.	PUNCT
inlawrev-25107	46	1	i.	i.	PROPN
inlawrev-25107	46	2	the	the	DET
inlawrev-25107	46	3	buildup	buildup	NOUN
inlawrev-25107	46	4	to	to	ADP
inlawrev-25107	46	5	wayfair	wayfair	PROPN
inlawrev-25107	46	6	a.	a.	NOUN
inlawrev-25107	46	7	sales	sales	PROPN
inlawrev-25107	46	8	tax	tax	NOUN
inlawrev-25107	46	9	sales	sale	NOUN
inlawrev-25107	46	10	tax	tax	NOUN
inlawrev-25107	46	11	is	be	AUX
inlawrev-25107	46	12	a	a	DET
inlawrev-25107	46	13	transactional	transactional	ADJ
inlawrev-25107	46	14	tax	tax	NOUN
inlawrev-25107	46	15	generally	generally	ADV
inlawrev-25107	46	16	imposed	impose	VERB
inlawrev-25107	46	17	on	on	ADP
inlawrev-25107	46	18	the	the	DET
inlawrev-25107	46	19	transfer	transfer	NOUN
inlawrev-25107	46	20	by	by	ADP
inlawrev-25107	46	21	a	a	DET
inlawrev-25107	46	22	retail	retail	ADJ
inlawrev-25107	46	23	merchant	merchant	NOUN
inlawrev-25107	46	24	of	of	ADP
inlawrev-25107	46	25	tangible	tangible	ADJ
inlawrev-25107	46	26	personal	personal	ADJ
inlawrev-25107	46	27	property	property	NOUN
inlawrev-25107	46	28	acquired	acquire	VERB
inlawrev-25107	46	29	in	in	ADP
inlawrev-25107	46	30	a	a	DET
inlawrev-25107	46	31	retail	retail	ADJ
inlawrev-25107	46	32	transaction	transaction	NOUN
inlawrev-25107	46	33	for	for	ADP
inlawrev-25107	46	34	the	the	DET
inlawrev-25107	46	35	purpose	purpose	NOUN
inlawrev-25107	46	36	of	of	ADP
inlawrev-25107	46	37	resale	resale	NOUN
inlawrev-25107	46	38	to	to	ADP
inlawrev-25107	46	39	another	another	PRON
inlawrev-25107	46	40	for	for	ADP
inlawrev-25107	46	41	consideration.16	consideration.16	PROPN
inlawrev-25107	46	42	the	the	DET
inlawrev-25107	46	43	buyer	buyer	NOUN
inlawrev-25107	46	44	is	be	AUX
inlawrev-25107	46	45	liable	liable	ADJ
inlawrev-25107	46	46	for	for	ADP
inlawrev-25107	46	47	paying	pay	VERB
inlawrev-25107	46	48	sales	sale	NOUN
inlawrev-25107	46	49	tax	tax	NOUN
inlawrev-25107	46	50	,	,	PUNCT
inlawrev-25107	46	51	but	but	CCONJ
inlawrev-25107	46	52	general	general	ADJ
inlawrev-25107	46	53	practice	practice	NOUN
inlawrev-25107	46	54	for	for	ADP
inlawrev-25107	46	55	in	in	ADP
inlawrev-25107	46	56	-	-	PUNCT
inlawrev-25107	46	57	state	state	NOUN
inlawrev-25107	46	58	purchases	purchase	NOUN
inlawrev-25107	46	59	is	be	AUX
inlawrev-25107	46	60	for	for	SCONJ
inlawrev-25107	46	61	a	a	DET
inlawrev-25107	46	62	seller	seller	NOUN
inlawrev-25107	46	63	to	to	PART
inlawrev-25107	46	64	collect	collect	VERB
inlawrev-25107	46	65	and	and	CCONJ
inlawrev-25107	46	66	remit	remit	VERB
inlawrev-25107	46	67	this	this	DET
inlawrev-25107	46	68	tax.17	tax.17	ADJ
inlawrev-25107	46	69	retail	retail	ADJ
inlawrev-25107	46	70	merchants	merchant	NOUN
inlawrev-25107	46	71	have	have	VERB
inlawrev-25107	46	72	a	a	DET
inlawrev-25107	46	73	fiduciary	fiduciary	ADJ
inlawrev-25107	46	74	duty	duty	NOUN
inlawrev-25107	46	75	to	to	PART
inlawrev-25107	46	76	collect	collect	VERB
inlawrev-25107	46	77	and	and	CCONJ
inlawrev-25107	46	78	remit	remit	VERB
inlawrev-25107	46	79	sales	sale	NOUN
inlawrev-25107	46	80	tax	tax	NOUN
inlawrev-25107	46	81	to	to	ADP
inlawrev-25107	46	82	the	the	DET
inlawrev-25107	46	83	taxing	tax	VERB
inlawrev-25107	46	84	state.18	state.18	PROPN
inlawrev-25107	46	85	south	south	PROPN
inlawrev-25107	46	86	dakota	dakota	PROPN
inlawrev-25107	46	87	,	,	PUNCT
inlawrev-25107	46	88	the	the	DET
inlawrev-25107	46	89	state	state	NOUN
inlawrev-25107	46	90	that	that	PRON
inlawrev-25107	46	91	recently	recently	ADV
inlawrev-25107	46	92	challenged	challenge	VERB
inlawrev-25107	46	93	the	the	DET
inlawrev-25107	46	94	physical	physical	ADJ
inlawrev-25107	46	95	presence	presence	NOUN
inlawrev-25107	46	96	rule	rule	NOUN
inlawrev-25107	46	97	in	in	ADP
inlawrev-25107	46	98	wayfair	wayfair	NOUN
inlawrev-25107	46	99	,	,	PUNCT
inlawrev-25107	46	100	like	like	ADP
inlawrev-25107	46	101	many	many	ADJ
inlawrev-25107	46	102	states	state	NOUN
inlawrev-25107	46	103	,	,	PUNCT
inlawrev-25107	46	104	imposes	impose	VERB
inlawrev-25107	46	105	a	a	DET
inlawrev-25107	46	106	sales	sale	NOUN
inlawrev-25107	46	107	tax.19	tax.19	NOUN
inlawrev-25107	46	108	normally	normally	ADV
inlawrev-25107	46	109	,	,	PUNCT
inlawrev-25107	46	110	sellers	seller	NOUN
inlawrev-25107	46	111	collect	collect	VERB
inlawrev-25107	46	112	and	and	CCONJ
inlawrev-25107	46	113	remit	remit	VERB
inlawrev-25107	46	114	this	this	DET
inlawrev-25107	46	115	tax	tax	NOUN
inlawrev-25107	46	116	to	to	ADP
inlawrev-25107	46	117	their	their	PRON
inlawrev-25107	46	118	respective	respective	ADJ
inlawrev-25107	46	119	departments	department	NOUN
inlawrev-25107	46	120	of	of	ADP
inlawrev-25107	46	121	revenue	revenue	NOUN
inlawrev-25107	46	122	,	,	PUNCT
inlawrev-25107	46	123	but	but	CCONJ
inlawrev-25107	46	124	if	if	SCONJ
inlawrev-25107	46	125	the	the	DET
inlawrev-25107	46	126	tax	tax	NOUN
inlawrev-25107	46	127	is	be	AUX
inlawrev-25107	46	128	not	not	PART
inlawrev-25107	46	129	collected	collect	VERB
inlawrev-25107	46	130	by	by	ADP
inlawrev-25107	46	131	the	the	DET
inlawrev-25107	46	132	seller	seller	NOUN
inlawrev-25107	46	133	,	,	PUNCT
inlawrev-25107	46	134	the	the	DET
inlawrev-25107	46	135	burden	burden	NOUN
inlawrev-25107	46	136	is	be	AUX
inlawrev-25107	46	137	on	on	ADP
inlawrev-25107	46	138	consumers	consumer	NOUN
inlawrev-25107	46	139	to	to	PART
inlawrev-25107	46	140	pay	pay	VERB
inlawrev-25107	46	141	a	a	DET
inlawrev-25107	46	142	similar	similar	ADJ
inlawrev-25107	46	143	use	use	NOUN
inlawrev-25107	46	144	tax.20	tax.20	PROPN
inlawrev-25107	46	145	b.	b.	PROPN
inlawrev-25107	46	146	use	use	VERB
inlawrev-25107	46	147	tax	tax	NOUN
inlawrev-25107	46	148	use	use	NOUN
inlawrev-25107	46	149	tax	tax	NOUN
inlawrev-25107	46	150	is	be	AUX
inlawrev-25107	46	151	imposed	impose	VERB
inlawrev-25107	46	152	on	on	ADP
inlawrev-25107	46	153	the	the	DET
inlawrev-25107	46	154	storage	storage	NOUN
inlawrev-25107	46	155	,	,	PUNCT
inlawrev-25107	46	156	use	use	NOUN
inlawrev-25107	46	157	,	,	PUNCT
inlawrev-25107	46	158	or	or	CCONJ
inlawrev-25107	46	159	consumption	consumption	NOUN
inlawrev-25107	46	160	of	of	ADP
inlawrev-25107	46	161	tangible	tangible	ADJ
inlawrev-25107	46	162	personal	personal	ADJ
inlawrev-25107	46	163	property	property	NOUN
inlawrev-25107	46	164	in	in	ADP
inlawrev-25107	46	165	the	the	DET
inlawrev-25107	46	166	state	state	NOUN
inlawrev-25107	46	167	if	if	SCONJ
inlawrev-25107	46	168	the	the	DET
inlawrev-25107	46	169	property	property	NOUN
inlawrev-25107	46	170	was	be	AUX
inlawrev-25107	46	171	acquired	acquire	VERB
inlawrev-25107	46	172	in	in	ADP
inlawrev-25107	46	173	a	a	DET
inlawrev-25107	46	174	retail	retail	ADJ
inlawrev-25107	46	175	transaction	transaction	NOUN
inlawrev-25107	46	176	,	,	PUNCT
inlawrev-25107	46	177	regardless	regardless	ADV
inlawrev-25107	46	178	of	of	ADP
inlawrev-25107	46	179	the	the	DET
inlawrev-25107	46	180	location	location	NOUN
inlawrev-25107	46	181	of	of	ADP
inlawrev-25107	46	182	that	that	DET
inlawrev-25107	46	183	transaction	transaction	NOUN
inlawrev-25107	46	184	or	or	CCONJ
inlawrev-25107	46	185	of	of	ADP
inlawrev-25107	46	186	the	the	DET
inlawrev-25107	46	187	retail	retail	ADJ
inlawrev-25107	46	188	merchant	merchant	NOUN
inlawrev-25107	46	189	making	make	VERB
inlawrev-25107	46	190	that	that	SCONJ
inlawrev-25107	46	191	transaction.21	transaction.21	PROPN
inlawrev-25107	46	192	use	use	VERB
inlawrev-25107	46	193	tax	tax	NOUN
inlawrev-25107	46	194	is	be	AUX
inlawrev-25107	46	195	a	a	DET
inlawrev-25107	46	196	compensatory	compensatory	ADJ
inlawrev-25107	46	197	tax	tax	NOUN
inlawrev-25107	46	198	,	,	PUNCT
inlawrev-25107	46	199	designed	design	VERB
inlawrev-25107	46	200	to	to	PART
inlawrev-25107	46	201	prevent	prevent	VERB
inlawrev-25107	46	202	the	the	DET
inlawrev-25107	46	203	avoidance	avoidance	NOUN
inlawrev-25107	46	204	of	of	ADP
inlawrev-25107	46	205	sales	sale	NOUN
inlawrev-25107	46	206	taxes	taxis	NOUN
inlawrev-25107	46	207	and	and	CCONJ
inlawrev-25107	46	208	ensure	ensure	VERB
inlawrev-25107	46	209	that	that	SCONJ
inlawrev-25107	46	210	residents	resident	NOUN
inlawrev-25107	46	211	remain	remain	VERB
inlawrev-25107	46	212	on	on	ADP
inlawrev-25107	46	213	equal	equal	ADJ
inlawrev-25107	46	214	competitive	competitive	ADJ
inlawrev-25107	46	215	footing	footing	NOUN
inlawrev-25107	46	216	with	with	ADP
inlawrev-25107	46	217	nonresidents	nonresident	NOUN
inlawrev-25107	46	218	who	who	PRON
inlawrev-25107	46	219	enter	enter	VERB
inlawrev-25107	46	220	the	the	DET
inlawrev-25107	46	221	state	state	NOUN
inlawrev-25107	46	222	to	to	PART
inlawrev-25107	46	223	do	do	VERB
inlawrev-25107	46	224	business.22	business.22	NOUN
inlawrev-25107	46	225	taken	take	VERB
inlawrev-25107	46	226	together	together	ADV
inlawrev-25107	46	227	,	,	PUNCT
inlawrev-25107	46	228	the	the	DET
inlawrev-25107	46	229	sales	sale	NOUN
inlawrev-25107	46	230	and	and	CCONJ
inlawrev-25107	46	231	use	use	VERB
inlawrev-25107	46	232	taxes	taxis	NOUN
inlawrev-25107	46	233	provide	provide	VERB
inlawrev-25107	46	234	a	a	DET
inlawrev-25107	46	235	uniform	uniform	ADJ
inlawrev-25107	46	236	scheme	scheme	NOUN
inlawrev-25107	46	237	of	of	ADP
inlawrev-25107	46	238	taxation	taxation	NOUN
inlawrev-25107	46	239	,	,	PUNCT
inlawrev-25107	46	240	with	with	ADP
inlawrev-25107	46	241	sales	sale	NOUN
inlawrev-25107	46	242	tax	tax	NOUN
inlawrev-25107	46	243	focusing	focus	VERB
inlawrev-25107	46	244	on	on	ADP
inlawrev-25107	46	245	goods	good	NOUN
inlawrev-25107	46	246	purchased	purchase	VERB
inlawrev-25107	46	247	within	within	ADP
inlawrev-25107	46	248	the	the	DET
inlawrev-25107	46	249	state	state	NOUN
inlawrev-25107	46	250	and	and	CCONJ
inlawrev-25107	46	251	use	use	VERB
inlawrev-25107	46	252	tax	tax	NOUN
inlawrev-25107	46	253	focusing	focus	VERB
inlawrev-25107	46	254	on	on	ADP
inlawrev-25107	46	255	goods	good	NOUN
inlawrev-25107	46	256	purchased	purchase	VERB
inlawrev-25107	46	257	outside	outside	ADP
inlawrev-25107	46	258	the	the	DET
inlawrev-25107	46	259	state	state	NOUN
inlawrev-25107	46	260	for	for	ADP
inlawrev-25107	46	261	storage	storage	NOUN
inlawrev-25107	46	262	,	,	PUNCT
inlawrev-25107	46	263	use	use	NOUN
inlawrev-25107	46	264	,	,	PUNCT
inlawrev-25107	46	265	or	or	CCONJ
inlawrev-25107	46	266	consumption	consumption	NOUN
inlawrev-25107	46	267	within	within	ADP
inlawrev-25107	46	268	the	the	DET
inlawrev-25107	46	269	state.23	state.23	PROPN
inlawrev-25107	46	270	c.	c.	PROPN
inlawrev-25107	46	271	national	national	PROPN
inlawrev-25107	46	272	bellas	bellas	PROPN
inlawrev-25107	46	273	hess	hess	PROPN
inlawrev-25107	46	274	,	,	PUNCT
inlawrev-25107	46	275	inc	inc	PROPN
inlawrev-25107	46	276	.	.	PROPN
inlawrev-25107	47	1	v.	v.	PROPN
inlawrev-25107	47	2	department	department	PROPN
inlawrev-25107	47	3	of	of	ADP
inlawrev-25107	47	4	revenue	revenue	NOUN
inlawrev-25107	47	5	of	of	ADP
inlawrev-25107	47	6	state	state	NOUN
inlawrev-25107	47	7	of	of	ADP
inlawrev-25107	47	8	illinois	illinois	PROPN
inlawrev-25107	47	9	the	the	DET
inlawrev-25107	47	10	supreme	supreme	PROPN
inlawrev-25107	47	11	court	court	PROPN
inlawrev-25107	47	12	first	first	ADV
inlawrev-25107	47	13	addressed	address	VERB
inlawrev-25107	47	14	the	the	DET
inlawrev-25107	47	15	power	power	NOUN
inlawrev-25107	47	16	of	of	ADP
inlawrev-25107	47	17	states	state	NOUN
inlawrev-25107	47	18	to	to	PART
inlawrev-25107	47	19	tax	tax	VERB
inlawrev-25107	47	20	a	a	DET
inlawrev-25107	47	21	non	non	NOUN
inlawrev-25107	47	22	-	-	NOUN
inlawrev-25107	47	23	resident	resident	ADJ
inlawrev-25107	47	24	in	in	ADP
inlawrev-25107	47	25	the	the	DET
inlawrev-25107	47	26	context	context	NOUN
inlawrev-25107	47	27	of	of	ADP
inlawrev-25107	47	28	mail	mail	NOUN
inlawrev-25107	47	29	-	-	PUNCT
inlawrev-25107	47	30	order	order	NOUN
inlawrev-25107	47	31	sales	sale	NOUN
inlawrev-25107	47	32	in	in	ADP
inlawrev-25107	47	33	the	the	DET
inlawrev-25107	47	34	1967	1967	NUM
inlawrev-25107	47	35	case	case	NOUN
inlawrev-25107	47	36	of	of	ADP
inlawrev-25107	47	37	national	national	ADJ
inlawrev-25107	47	38	bellas	bellas	PROPN
inlawrev-25107	47	39	hess	hess	PROPN
inlawrev-25107	47	40	,	,	PUNCT
inlawrev-25107	47	41	inc	inc	PROPN
inlawrev-25107	47	42	.	.	PROPN
inlawrev-25107	47	43	16	16	NUM
inlawrev-25107	47	44	.	.	PUNCT
inlawrev-25107	48	1	see	see	VERB
inlawrev-25107	48	2	67b	67b	NOUN
inlawrev-25107	48	3	am	be	AUX
inlawrev-25107	48	4	.	.	PUNCT
inlawrev-25107	49	1	jur	jur	PROPN
inlawrev-25107	49	2	.	.	PUNCT
inlawrev-25107	49	3	2d	2d	PROPN
inlawrev-25107	49	4	sales	sale	NOUN
inlawrev-25107	49	5	and	and	CCONJ
inlawrev-25107	49	6	use	use	VERB
inlawrev-25107	49	7	taxes	taxis	NOUN
inlawrev-25107	49	8	§	§	PROPN
inlawrev-25107	49	9	1	1	NUM
inlawrev-25107	49	10	(	(	PUNCT
inlawrev-25107	49	11	2019	2019	NUM
inlawrev-25107	49	12	)	)	PUNCT
inlawrev-25107	50	1	[	[	X
inlawrev-25107	50	2	hereinafter	hereinafter	NOUN
inlawrev-25107	50	3	sales	sale	NOUN
inlawrev-25107	50	4	and	and	CCONJ
inlawrev-25107	50	5	use	use	VERB
inlawrev-25107	50	6	taxes	taxis	NOUN
inlawrev-25107	50	7	]	]	PUNCT
inlawrev-25107	50	8	.	.	PUNCT
inlawrev-25107	51	1	17	17	NUM
inlawrev-25107	51	2	.	.	PUNCT
inlawrev-25107	52	1	i	i	PRON
inlawrev-25107	52	2	d.	d.	PROPN
inlawrev-25107	52	3	18	18	NUM
inlawrev-25107	52	4	.	.	PUNCT
inlawrev-25107	53	1	i	i	PRON
inlawrev-25107	53	2	d.	d.	PROPN
inlawrev-25107	53	3	19	19	NUM
inlawrev-25107	53	4	.	.	PUNCT
inlawrev-25107	53	5	wayfair	wayfair	PROPN
inlawrev-25107	53	6	,	,	PUNCT
inlawrev-25107	53	7	138	138	NUM
inlawrev-25107	53	8	s.	s.	PROPN
inlawrev-25107	53	9	ct	ct	PROPN
inlawrev-25107	53	10	.	.	PUNCT
inlawrev-25107	54	1	at	at	ADP
inlawrev-25107	54	2	2088	2088	NUM
inlawrev-25107	54	3	.	.	PUNCT
inlawrev-25107	55	1	20	20	NUM
inlawrev-25107	55	2	.	.	PUNCT
inlawrev-25107	56	1	i	i	PRON
inlawrev-25107	56	2	d.	d.	PROPN
inlawrev-25107	56	3	21	21	NUM
inlawrev-25107	56	4	.	.	PUNCT
inlawrev-25107	57	1	see	see	VERB
inlawrev-25107	57	2	sales	sale	NOUN
inlawrev-25107	57	3	and	and	CCONJ
inlawrev-25107	57	4	use	use	VERB
inlawrev-25107	57	5	taxes	taxis	NOUN
inlawrev-25107	57	6	,	,	PUNCT
inlawrev-25107	57	7	supra	supra	PROPN
inlawrev-25107	57	8	note	note	NOUN
inlawrev-25107	57	9	16	16	NUM
inlawrev-25107	57	10	,	,	PUNCT
inlawrev-25107	57	11	§	§	PROPN
inlawrev-25107	57	12	6	6	NUM
inlawrev-25107	57	13	.	.	NOUN
inlawrev-25107	57	14	22	22	NUM
inlawrev-25107	57	15	.	.	PUNCT
inlawrev-25107	58	1	see	see	VERB
inlawrev-25107	58	2	rhoade	rhoade	NOUN
inlawrev-25107	58	3	v.	v.	ADP
inlawrev-25107	58	4	ind	ind	PROPN
inlawrev-25107	58	5	.	.	PUNCT
inlawrev-25107	59	1	dep’t	dep’t	NOUN
inlawrev-25107	59	2	of	of	ADP
inlawrev-25107	59	3	state	state	NOUN
inlawrev-25107	59	4	revenue	revenue	NOUN
inlawrev-25107	59	5	,	,	PUNCT
inlawrev-25107	59	6	774	774	NUM
inlawrev-25107	59	7	n.e.2d	n.e.2d	NOUN
inlawrev-25107	59	8	1044	1044	NUM
inlawrev-25107	59	9	,	,	PUNCT
inlawrev-25107	59	10	1047	1047	NUM
inlawrev-25107	59	11	-	-	SYM
inlawrev-25107	59	12	48	48	NUM
inlawrev-25107	59	13	(	(	PUNCT
inlawrev-25107	59	14	ind	ind	NOUN
inlawrev-25107	59	15	.	.	PUNCT
inlawrev-25107	60	1	t.c	t.c	PROPN
inlawrev-25107	60	2	.	.	PROPN
inlawrev-25107	60	3	2002	2002	NUM
inlawrev-25107	60	4	)	)	PUNCT
inlawrev-25107	60	5	.	.	PUNCT
inlawrev-25107	61	1	23	23	NUM
inlawrev-25107	61	2	.	.	PUNCT
inlawrev-25107	62	1	see	see	VERB
inlawrev-25107	62	2	sales	sale	NOUN
inlawrev-25107	62	3	and	and	CCONJ
inlawrev-25107	62	4	use	use	VERB
inlawrev-25107	62	5	taxes	taxis	NOUN
inlawrev-25107	62	6	,	,	PUNCT
inlawrev-25107	62	7	supra	supra	PROPN
inlawrev-25107	62	8	note	note	NOUN
inlawrev-25107	62	9	16	16	NUM
inlawrev-25107	62	10	,	,	PUNCT
inlawrev-25107	62	11	§	§	PROPN
inlawrev-25107	62	12	§	§	PROPN
inlawrev-25107	62	13	1	1	NUM
inlawrev-25107	62	14	,	,	PUNCT
inlawrev-25107	62	15	135	135	NUM
inlawrev-25107	62	16	.	.	NOUN
inlawrev-25107	62	17	166	166	NUM
inlawrev-25107	62	18	indiana	indiana	PROPN
inlawrev-25107	62	19	law	law	PROPN
inlawrev-25107	62	20	review	review	NOUN
inlawrev-25107	63	1	[	[	X
inlawrev-25107	63	2	vol	vol	NOUN
inlawrev-25107	63	3	.	.	PUNCT
inlawrev-25107	64	1	53:163	53:163	NUM
inlawrev-25107	64	2	v.	v.	ADP
inlawrev-25107	64	3	department	department	PROPN
inlawrev-25107	64	4	of	of	ADP
inlawrev-25107	64	5	revenue	revenue	NOUN
inlawrev-25107	64	6	of	of	ADP
inlawrev-25107	64	7	state	state	NOUN
inlawrev-25107	64	8	of	of	ADP
inlawrev-25107	64	9	illinois.24	illinois.24	NOUN
inlawrev-25107	64	10	bellas	bellas	PROPN
inlawrev-25107	64	11	hess	hess	PROPN
inlawrev-25107	64	12	established	establish	VERB
inlawrev-25107	64	13	what	what	PRON
inlawrev-25107	64	14	is	be	AUX
inlawrev-25107	64	15	now	now	ADV
inlawrev-25107	64	16	known	know	VERB
inlawrev-25107	64	17	as	as	ADP
inlawrev-25107	64	18	the	the	DET
inlawrev-25107	64	19	physical	physical	ADJ
inlawrev-25107	64	20	presence	presence	NOUN
inlawrev-25107	64	21	rule.25	rule.25	VERB
inlawrev-25107	64	22	the	the	DET
inlawrev-25107	64	23	physical	physical	ADJ
inlawrev-25107	64	24	presence	presence	NOUN
inlawrev-25107	64	25	rule	rule	NOUN
inlawrev-25107	64	26	mandated	mandate	VERB
inlawrev-25107	64	27	that	that	SCONJ
inlawrev-25107	64	28	taxpayers	taxpayer	NOUN
inlawrev-25107	64	29	must	must	AUX
inlawrev-25107	64	30	have	have	VERB
inlawrev-25107	64	31	more	more	ADJ
inlawrev-25107	64	32	than	than	ADP
inlawrev-25107	64	33	a	a	DET
inlawrev-25107	64	34	de	de	X
inlawrev-25107	64	35	minimis	minimis	NOUN
inlawrev-25107	64	36	physical	physical	ADJ
inlawrev-25107	64	37	presence	presence	NOUN
inlawrev-25107	64	38	in	in	ADP
inlawrev-25107	64	39	the	the	DET
inlawrev-25107	64	40	taxing	tax	VERB
inlawrev-25107	64	41	state	state	NOUN
inlawrev-25107	64	42	in	in	ADP
inlawrev-25107	64	43	order	order	NOUN
inlawrev-25107	64	44	for	for	SCONJ
inlawrev-25107	64	45	the	the	DET
inlawrev-25107	64	46	taxing	tax	VERB
inlawrev-25107	64	47	state	state	NOUN
inlawrev-25107	64	48	to	to	PART
inlawrev-25107	64	49	require	require	VERB
inlawrev-25107	64	50	the	the	DET
inlawrev-25107	64	51	taxpayer	taxpayer	NOUN
inlawrev-25107	64	52	to	to	PART
inlawrev-25107	64	53	collect	collect	VERB
inlawrev-25107	64	54	and	and	CCONJ
inlawrev-25107	64	55	remit	remit	VERB
inlawrev-25107	64	56	use	use	NOUN
inlawrev-25107	64	57	tax.26	tax.26	ADJ
inlawrev-25107	64	58	as	as	ADP
inlawrev-25107	64	59	a	a	DET
inlawrev-25107	64	60	mail	mail	NOUN
inlawrev-25107	64	61	-	-	PUNCT
inlawrev-25107	64	62	order	order	NOUN
inlawrev-25107	64	63	seller	seller	NOUN
inlawrev-25107	64	64	,	,	PUNCT
inlawrev-25107	64	65	bellas	bellas	PROPN
inlawrev-25107	64	66	hess	hess	PROPN
inlawrev-25107	64	67	’s	’s	PART
inlawrev-25107	64	68	only	only	ADJ
inlawrev-25107	64	69	contacts	contact	NOUN
inlawrev-25107	64	70	with	with	ADP
inlawrev-25107	64	71	the	the	DET
inlawrev-25107	64	72	state	state	NOUN
inlawrev-25107	64	73	of	of	ADP
inlawrev-25107	64	74	illinois	illinois	PROPN
inlawrev-25107	64	75	were	be	AUX
inlawrev-25107	64	76	via	via	ADP
inlawrev-25107	64	77	common	common	ADJ
inlawrev-25107	64	78	carrier.27	carrier.27	PROPN
inlawrev-25107	64	79	bellas	bellas	PROPN
inlawrev-25107	64	80	hess	hess	PROPN
inlawrev-25107	64	81	owned	own	VERB
inlawrev-25107	64	82	no	no	DET
inlawrev-25107	64	83	property	property	NOUN
inlawrev-25107	64	84	and	and	CCONJ
inlawrev-25107	64	85	employed	employ	VERB
inlawrev-25107	64	86	no	no	DET
inlawrev-25107	64	87	sales	sale	NOUN
inlawrev-25107	64	88	representatives	representative	NOUN
inlawrev-25107	64	89	in	in	ADP
inlawrev-25107	64	90	illinois.28	illinois.28	PROPN
inlawrev-25107	64	91	the	the	DET
inlawrev-25107	64	92	illinois	illinois	PROPN
inlawrev-25107	64	93	supreme	supreme	PROPN
inlawrev-25107	64	94	court	court	PROPN
inlawrev-25107	64	95	held	hold	VERB
inlawrev-25107	64	96	that	that	PRON
inlawrev-25107	64	97	bellas	bellas	PROPN
inlawrev-25107	64	98	hess	hess	PROPN
inlawrev-25107	64	99	was	be	AUX
inlawrev-25107	64	100	required	require	VERB
inlawrev-25107	64	101	to	to	PART
inlawrev-25107	64	102	collect	collect	VERB
inlawrev-25107	64	103	and	and	CCONJ
inlawrev-25107	64	104	remit	remit	VERB
inlawrev-25107	64	105	sales	sale	NOUN
inlawrev-25107	64	106	tax	tax	NOUN
inlawrev-25107	64	107	on	on	ADP
inlawrev-25107	64	108	its	its	PRON
inlawrev-25107	64	109	out	out	ADJ
inlawrev-25107	64	110	-	-	PUNCT
inlawrev-25107	64	111	of	of	ADP
inlawrev-25107	64	112	-	-	PUNCT
inlawrev-25107	64	113	state	state	NOUN
inlawrev-25107	64	114	sales.29	sales.29	PROPN
inlawrev-25107	64	115	bellas	bellas	PROPN
inlawrev-25107	64	116	hess	hess	PROPN
inlawrev-25107	64	117	challenged	challenge	VERB
inlawrev-25107	64	118	the	the	DET
inlawrev-25107	64	119	illinois	illinois	PROPN
inlawrev-25107	64	120	supreme	supreme	PROPN
inlawrev-25107	64	121	court	court	PROPN
inlawrev-25107	64	122	’s	’s	PART
inlawrev-25107	64	123	decision	decision	NOUN
inlawrev-25107	64	124	on	on	ADP
inlawrev-25107	64	125	the	the	DET
inlawrev-25107	64	126	grounds	ground	NOUN
inlawrev-25107	64	127	that	that	SCONJ
inlawrev-25107	64	128	it	it	PRON
inlawrev-25107	64	129	violated	violate	VERB
inlawrev-25107	64	130	both	both	CCONJ
inlawrev-25107	64	131	the	the	DET
inlawrev-25107	64	132	commerce	commerce	NOUN
inlawrev-25107	64	133	clause	clause	NOUN
inlawrev-25107	64	134	and	and	CCONJ
inlawrev-25107	64	135	the	the	DET
inlawrev-25107	64	136	due	due	ADJ
inlawrev-25107	64	137	process	process	NOUN
inlawrev-25107	64	138	clause.30	clause.30	VERB
inlawrev-25107	64	139	the	the	DET
inlawrev-25107	64	140	u.s	u.s	PROPN
inlawrev-25107	64	141	.	.	PROPN
inlawrev-25107	64	142	supreme	supreme	PROPN
inlawrev-25107	64	143	court	court	PROPN
inlawrev-25107	64	144	looked	look	VERB
inlawrev-25107	64	145	to	to	ADP
inlawrev-25107	64	146	several	several	ADJ
inlawrev-25107	64	147	prior	prior	ADJ
inlawrev-25107	64	148	decisions	decision	NOUN
inlawrev-25107	64	149	where	where	SCONJ
inlawrev-25107	64	150	it	it	PRON
inlawrev-25107	64	151	had	have	AUX
inlawrev-25107	64	152	drawn	draw	VERB
inlawrev-25107	64	153	a	a	DET
inlawrev-25107	64	154	sharp	sharp	ADJ
inlawrev-25107	64	155	distinction	distinction	NOUN
inlawrev-25107	64	156	between	between	ADP
inlawrev-25107	64	157	mail	mail	NOUN
inlawrev-25107	64	158	-	-	PUNCT
inlawrev-25107	64	159	order	order	NOUN
inlawrev-25107	64	160	sellers	seller	NOUN
inlawrev-25107	64	161	with	with	ADP
inlawrev-25107	64	162	property	property	NOUN
inlawrev-25107	64	163	and	and	CCONJ
inlawrev-25107	64	164	employees	employee	NOUN
inlawrev-25107	64	165	within	within	ADP
inlawrev-25107	64	166	a	a	DET
inlawrev-25107	64	167	state	state	NOUN
inlawrev-25107	64	168	and	and	CCONJ
inlawrev-25107	64	169	“	"	PUNCT
inlawrev-25107	64	170	those	those	PRON
inlawrev-25107	64	171	who	who	PRON
inlawrev-25107	64	172	do	do	VERB
inlawrev-25107	64	173	no	no	PRON
inlawrev-25107	64	174	more	more	ADJ
inlawrev-25107	64	175	than	than	SCONJ
inlawrev-25107	64	176	communicate	communicate	VERB
inlawrev-25107	64	177	with	with	ADP
inlawrev-25107	64	178	customers	customer	NOUN
inlawrev-25107	64	179	in	in	ADP
inlawrev-25107	64	180	the	the	DET
inlawrev-25107	64	181	state	state	NOUN
inlawrev-25107	64	182	by	by	ADP
inlawrev-25107	64	183	mail	mail	NOUN
inlawrev-25107	64	184	or	or	CCONJ
inlawrev-25107	64	185	common	common	ADJ
inlawrev-25107	64	186	carrier	carrier	NOUN
inlawrev-25107	64	187	as	as	ADP
inlawrev-25107	64	188	part	part	NOUN
inlawrev-25107	64	189	of	of	ADP
inlawrev-25107	64	190	a	a	DET
inlawrev-25107	64	191	general	general	ADJ
inlawrev-25107	64	192	interstate	interstate	NOUN
inlawrev-25107	64	193	business	business	NOUN
inlawrev-25107	64	194	.	.	PUNCT
inlawrev-25107	65	1	”31	”31	PROPN
inlawrev-25107	66	1	the	the	DET
inlawrev-25107	66	2	court	court	NOUN
inlawrev-25107	66	3	found	find	VERB
inlawrev-25107	66	4	this	this	DET
inlawrev-25107	66	5	distinction	distinction	NOUN
inlawrev-25107	66	6	valid	valid	ADJ
inlawrev-25107	66	7	and	and	CCONJ
inlawrev-25107	66	8	refused	refuse	VERB
inlawrev-25107	66	9	to	to	PART
inlawrev-25107	66	10	deviate	deviate	VERB
inlawrev-25107	66	11	from	from	ADP
inlawrev-25107	66	12	it.32	it.32	PROPN
inlawrev-25107	66	13	as	as	ADP
inlawrev-25107	66	14	part	part	NOUN
inlawrev-25107	66	15	of	of	ADP
inlawrev-25107	66	16	the	the	DET
inlawrev-25107	66	17	justification	justification	NOUN
inlawrev-25107	66	18	for	for	ADP
inlawrev-25107	66	19	its	its	PRON
inlawrev-25107	66	20	ruling	ruling	NOUN
inlawrev-25107	66	21	,	,	PUNCT
inlawrev-25107	66	22	the	the	DET
inlawrev-25107	66	23	court	court	NOUN
inlawrev-25107	66	24	reasoned	reason	VERB
inlawrev-25107	66	25	that	that	SCONJ
inlawrev-25107	66	26	allowing	allow	VERB
inlawrev-25107	66	27	illinois	illinois	PROPN
inlawrev-25107	66	28	to	to	PART
inlawrev-25107	66	29	require	require	VERB
inlawrev-25107	66	30	bellas	bellas	PROPN
inlawrev-25107	66	31	hess	hess	PROPN
inlawrev-25107	66	32	to	to	PART
inlawrev-25107	66	33	collect	collect	VERB
inlawrev-25107	66	34	and	and	CCONJ
inlawrev-25107	66	35	remit	remit	VERB
inlawrev-25107	66	36	use	use	NOUN
inlawrev-25107	66	37	tax	tax	NOUN
inlawrev-25107	66	38	would	would	AUX
inlawrev-25107	66	39	subject	subject	VERB
inlawrev-25107	66	40	bellas	bellas	PROPN
inlawrev-25107	66	41	hess	hess	PROPN
inlawrev-25107	66	42	to	to	ADP
inlawrev-25107	66	43	a	a	DET
inlawrev-25107	66	44	multiplicity	multiplicity	NOUN
inlawrev-25107	66	45	of	of	ADP
inlawrev-25107	66	46	jurisdictions	jurisdiction	NOUN
inlawrev-25107	66	47	in	in	ADP
inlawrev-25107	66	48	which	which	PRON
inlawrev-25107	66	49	it	it	PRON
inlawrev-25107	66	50	would	would	AUX
inlawrev-25107	66	51	be	be	AUX
inlawrev-25107	66	52	taxed.33	taxed.33	ADP
inlawrev-25107	66	53	the	the	DET
inlawrev-25107	66	54	court	court	NOUN
inlawrev-25107	66	55	reasoned	reason	VERB
inlawrev-25107	66	56	that	that	SCONJ
inlawrev-25107	66	57	ensuring	ensure	VERB
inlawrev-25107	66	58	that	that	SCONJ
inlawrev-25107	66	59	the	the	DET
inlawrev-25107	66	60	economy	economy	NOUN
inlawrev-25107	66	61	is	be	AUX
inlawrev-25107	66	62	free	free	ADJ
inlawrev-25107	66	63	of	of	ADP
inlawrev-25107	66	64	such	such	DET
inlawrev-25107	66	65	an	an	DET
inlawrev-25107	66	66	“	"	PUNCT
inlawrev-25107	66	67	unjustifiable	unjustifiable	ADJ
inlawrev-25107	66	68	local	local	ADJ
inlawrev-25107	66	69	entanglement	entanglement	NOUN
inlawrev-25107	66	70	”	"	PUNCT
inlawrev-25107	66	71	was	be	AUX
inlawrev-25107	66	72	the	the	DET
inlawrev-25107	66	73	very	very	ADJ
inlawrev-25107	66	74	purpose	purpose	NOUN
inlawrev-25107	66	75	of	of	ADP
inlawrev-25107	66	76	the	the	DET
inlawrev-25107	66	77	commerce	commerce	NOUN
inlawrev-25107	66	78	clause.34	clause.34	PROPN
inlawrev-25107	66	79	d.	d.	PROPN
inlawrev-25107	66	80	complete	complete	PROPN
inlawrev-25107	66	81	auto	auto	PROPN
inlawrev-25107	66	82	v.	v.	ADP
inlawrev-25107	66	83	brady	brady	PROPN
inlawrev-25107	66	84	in	in	ADP
inlawrev-25107	66	85	1977	1977	NUM
inlawrev-25107	66	86	,	,	PUNCT
inlawrev-25107	66	87	the	the	DET
inlawrev-25107	66	88	u.s	u.s	PROPN
inlawrev-25107	66	89	.	.	PROPN
inlawrev-25107	66	90	supreme	supreme	PROPN
inlawrev-25107	66	91	court	court	PROPN
inlawrev-25107	66	92	addressed	address	VERB
inlawrev-25107	66	93	the	the	DET
inlawrev-25107	66	94	issue	issue	NOUN
inlawrev-25107	66	95	of	of	ADP
inlawrev-25107	66	96	remote	remote	ADJ
inlawrev-25107	66	97	sellers	seller	NOUN
inlawrev-25107	66	98	in	in	ADP
inlawrev-25107	66	99	complete	complete	ADJ
inlawrev-25107	66	100	auto	auto	NOUN
inlawrev-25107	66	101	transit	transit	NOUN
inlawrev-25107	66	102	v.	v.	ADP
inlawrev-25107	66	103	brady.35	brady.35	PROPN
inlawrev-25107	66	104	the	the	DET
inlawrev-25107	66	105	court	court	NOUN
inlawrev-25107	66	106	in	in	ADP
inlawrev-25107	66	107	complete	complete	ADJ
inlawrev-25107	66	108	auto	auto	NOUN
inlawrev-25107	66	109	established	establish	VERB
inlawrev-25107	66	110	a	a	DET
inlawrev-25107	66	111	fourpart	fourpart	ADJ
inlawrev-25107	66	112	test	test	NOUN
inlawrev-25107	66	113	for	for	ADP
inlawrev-25107	66	114	determining	determine	VERB
inlawrev-25107	66	115	when	when	SCONJ
inlawrev-25107	66	116	a	a	DET
inlawrev-25107	66	117	tax	tax	NOUN
inlawrev-25107	66	118	should	should	AUX
inlawrev-25107	66	119	survive	survive	VERB
inlawrev-25107	66	120	a	a	DET
inlawrev-25107	66	121	commerce	commerce	NOUN
inlawrev-25107	66	122	clause	clause	NOUN
inlawrev-25107	66	123	challenge.36	challenge.36	NOUN
inlawrev-25107	66	124	under	under	ADP
inlawrev-25107	66	125	complete	complete	ADJ
inlawrev-25107	66	126	auto	auto	NOUN
inlawrev-25107	66	127	,	,	PUNCT
inlawrev-25107	66	128	the	the	DET
inlawrev-25107	66	129	court	court	NOUN
inlawrev-25107	66	130	will	will	AUX
inlawrev-25107	66	131	uphold	uphold	VERB
inlawrev-25107	66	132	a	a	DET
inlawrev-25107	66	133	tax	tax	NOUN
inlawrev-25107	66	134	if	if	SCONJ
inlawrev-25107	66	135	the	the	DET
inlawrev-25107	66	136	tax	tax	NOUN
inlawrev-25107	66	137	is	be	AUX
inlawrev-25107	66	138	“	"	PUNCT
inlawrev-25107	66	139	[	[	X
inlawrev-25107	66	140	1	1	NUM
inlawrev-25107	66	141	]	]	PUNCT
inlawrev-25107	66	142	applied	apply	VERB
inlawrev-25107	66	143	to	to	ADP
inlawrev-25107	66	144	an	an	DET
inlawrev-25107	66	145	activity	activity	NOUN
inlawrev-25107	66	146	with	with	ADP
inlawrev-25107	66	147	a	a	DET
inlawrev-25107	66	148	substantial	substantial	ADJ
inlawrev-25107	66	149	nexus	nexus	NOUN
inlawrev-25107	66	150	with	with	ADP
inlawrev-25107	66	151	the	the	DET
inlawrev-25107	66	152	taxing	tax	VERB
inlawrev-25107	66	153	state	state	NOUN
inlawrev-25107	66	154	,	,	PUNCT
inlawrev-25107	66	155	[	[	X
inlawrev-25107	66	156	2	2	NUM
inlawrev-25107	66	157	]	]	PUNCT
inlawrev-25107	66	158	is	be	AUX
inlawrev-25107	66	159	fairly	fairly	ADV
inlawrev-25107	66	160	apportioned	apportion	VERB
inlawrev-25107	66	161	,	,	PUNCT
inlawrev-25107	66	162	[	[	X
inlawrev-25107	66	163	3	3	NUM
inlawrev-25107	66	164	]	]	X
inlawrev-25107	66	165	does	do	AUX
inlawrev-25107	66	166	not	not	PART
inlawrev-25107	66	167	discriminate	discriminate	VERB
inlawrev-25107	66	168	against	against	ADP
inlawrev-25107	66	169	interstate	interstate	NOUN
inlawrev-25107	66	170	commerce	commerce	NOUN
inlawrev-25107	66	171	,	,	PUNCT
inlawrev-25107	66	172	and	and	CCONJ
inlawrev-25107	66	173	[	[	X
inlawrev-25107	66	174	4	4	X
inlawrev-25107	66	175	]	]	PUNCT
inlawrev-25107	66	176	is	be	AUX
inlawrev-25107	66	177	fairly	fairly	ADV
inlawrev-25107	66	178	related	relate	VERB
inlawrev-25107	66	179	to	to	ADP
inlawrev-25107	66	180	the	the	DET
inlawrev-25107	66	181	services	service	NOUN
inlawrev-25107	66	182	provided	provide	VERB
inlawrev-25107	66	183	by	by	ADP
inlawrev-25107	66	184	the	the	DET
inlawrev-25107	66	185	state	state	NOUN
inlawrev-25107	66	186	.	.	PUNCT
inlawrev-25107	67	1	”37	”37	ADP
inlawrev-25107	67	2	even	even	ADV
inlawrev-25107	67	3	in	in	ADP
inlawrev-25107	67	4	1977	1977	NUM
inlawrev-25107	67	5	,	,	PUNCT
inlawrev-25107	67	6	justice	justice	NOUN
inlawrev-25107	67	7	24	24	NUM
inlawrev-25107	67	8	.	.	PUNCT
inlawrev-25107	68	1	nat’l	nat’l	PROPN
inlawrev-25107	68	2	bellas	bellas	PROPN
inlawrev-25107	68	3	hess	hess	PROPN
inlawrev-25107	68	4	,	,	PUNCT
inlawrev-25107	68	5	inc	inc	PROPN
inlawrev-25107	68	6	.	.	PROPN
inlawrev-25107	69	1	v.	v.	ADP
inlawrev-25107	69	2	dep’t	dep’t	NOUN
inlawrev-25107	69	3	of	of	ADP
inlawrev-25107	69	4	revenue	revenue	NOUN
inlawrev-25107	69	5	of	of	ADP
inlawrev-25107	69	6	state	state	NOUN
inlawrev-25107	69	7	of	of	ADP
inlawrev-25107	69	8	ill	ill	PROPN
inlawrev-25107	69	9	.	.	PROPN
inlawrev-25107	69	10	,	,	PUNCT
inlawrev-25107	69	11	386	386	NUM
inlawrev-25107	69	12	u.s	u.s	PROPN
inlawrev-25107	69	13	.	.	PROPN
inlawrev-25107	69	14	753	753	NUM
inlawrev-25107	69	15	(	(	PUNCT
inlawrev-25107	69	16	1967	1967	NUM
inlawrev-25107	69	17	)	)	PUNCT
inlawrev-25107	69	18	.	.	PUNCT
inlawrev-25107	70	1	25	25	NUM
inlawrev-25107	70	2	.	.	PUNCT
inlawrev-25107	71	1	i	i	PRON
inlawrev-25107	71	2	d.	d.	PROPN
inlawrev-25107	71	3	at	at	ADP
inlawrev-25107	71	4	757	757	NUM
inlawrev-25107	71	5	.	.	PUNCT
inlawrev-25107	72	1	26	26	NUM
inlawrev-25107	72	2	.	.	PUNCT
inlawrev-25107	73	1	i	i	PRON
inlawrev-25107	73	2	d.	d.	PROPN
inlawrev-25107	73	3	at	at	ADP
inlawrev-25107	73	4	756	756	NUM
inlawrev-25107	73	5	-	-	SYM
inlawrev-25107	73	6	78	78	NUM
inlawrev-25107	73	7	.	.	PUNCT
inlawrev-25107	74	1	27	27	NUM
inlawrev-25107	74	2	.	.	PUNCT
inlawrev-25107	75	1	i	i	PRON
inlawrev-25107	75	2	d.	d.	PROPN
inlawrev-25107	75	3	at	at	ADP
inlawrev-25107	75	4	754	754	NUM
inlawrev-25107	75	5	.	.	PUNCT
inlawrev-25107	76	1	mail	mail	NOUN
inlawrev-25107	76	2	-	-	PUNCT
inlawrev-25107	76	3	order	order	NOUN
inlawrev-25107	76	4	seller	seller	NOUN
inlawrev-25107	76	5	refers	refer	VERB
inlawrev-25107	76	6	to	to	ADP
inlawrev-25107	76	7	sellers	seller	NOUN
inlawrev-25107	76	8	who	who	PRON
inlawrev-25107	76	9	are	be	AUX
inlawrev-25107	76	10	in	in	ADP
inlawrev-25107	76	11	the	the	DET
inlawrev-25107	76	12	business	business	NOUN
inlawrev-25107	76	13	of	of	ADP
inlawrev-25107	76	14	mailing	mail	VERB
inlawrev-25107	76	15	their	their	PRON
inlawrev-25107	76	16	goods	good	NOUN
inlawrev-25107	76	17	,	,	PUNCT
inlawrev-25107	76	18	via	via	ADP
inlawrev-25107	76	19	common	common	ADJ
inlawrev-25107	76	20	carrier	carrier	NOUN
inlawrev-25107	76	21	,	,	PUNCT
inlawrev-25107	76	22	to	to	ADP
inlawrev-25107	76	23	consumers	consumer	NOUN
inlawrev-25107	76	24	.	.	PUNCT
inlawrev-25107	77	1	i	i	PRON
inlawrev-25107	77	2	d.	d.	PROPN
inlawrev-25107	77	3	28	28	NUM
inlawrev-25107	77	4	.	.	PUNCT
inlawrev-25107	78	1	bellas	bellas	PROPN
inlawrev-25107	78	2	hess	hess	PROPN
inlawrev-25107	78	3	,	,	PUNCT
inlawrev-25107	78	4	386	386	NUM
inlawrev-25107	78	5	u.s	u.s	PROPN
inlawrev-25107	78	6	.	.	PROPN
inlawrev-25107	78	7	at	at	ADP
inlawrev-25107	78	8	754	754	NUM
inlawrev-25107	78	9	.	.	PUNCT
inlawrev-25107	78	10	29	29	NUM
inlawrev-25107	78	11	.	.	PUNCT
inlawrev-25107	79	1	dep’t	dep’t	NOUN
inlawrev-25107	79	2	of	of	ADP
inlawrev-25107	79	3	revenue	revenue	NOUN
inlawrev-25107	79	4	v.	v.	ADP
inlawrev-25107	79	5	nat’l	nat’l	PROPN
inlawrev-25107	79	6	bellas	bellas	PROPN
inlawrev-25107	79	7	hess	hess	PROPN
inlawrev-25107	79	8	,	,	PUNCT
inlawrev-25107	79	9	inc	inc	PROPN
inlawrev-25107	79	10	.	.	PROPN
inlawrev-25107	79	11	,	,	PUNCT
inlawrev-25107	79	12	214	214	NUM
inlawrev-25107	79	13	n.e.2d	n.e.2d	NOUN
inlawrev-25107	79	14	755	755	NUM
inlawrev-25107	79	15	,	,	PUNCT
inlawrev-25107	79	16	760	760	NUM
inlawrev-25107	79	17	(	(	PUNCT
inlawrev-25107	79	18	ill	ill	ADJ
inlawrev-25107	79	19	.	.	NOUN
inlawrev-25107	79	20	1966	1966	NUM
inlawrev-25107	79	21	)	)	PUNCT
inlawrev-25107	79	22	.	.	PUNCT
inlawrev-25107	80	1	30	30	NUM
inlawrev-25107	80	2	.	.	PUNCT
inlawrev-25107	81	1	bellas	bellas	PROPN
inlawrev-25107	81	2	hess	hess	PROPN
inlawrev-25107	81	3	,	,	PUNCT
inlawrev-25107	81	4	386	386	NUM
inlawrev-25107	81	5	u.s	u.s	PROPN
inlawrev-25107	81	6	.	.	PROPN
inlawrev-25107	81	7	at	at	ADP
inlawrev-25107	81	8	756	756	NUM
inlawrev-25107	81	9	.	.	PUNCT
inlawrev-25107	82	1	31	31	NUM
inlawrev-25107	82	2	.	.	PUNCT
inlawrev-25107	83	1	i	i	PRON
inlawrev-25107	83	2	d.	d.	PROPN
inlawrev-25107	83	3	at	at	ADP
inlawrev-25107	83	4	758	758	NUM
inlawrev-25107	83	5	.	.	PUNCT
inlawrev-25107	84	1	32	32	NUM
inlawrev-25107	84	2	.	.	PUNCT
inlawrev-25107	85	1	i	i	PRON
inlawrev-25107	85	2	d.	d.	PROPN
inlawrev-25107	85	3	33	33	NUM
inlawrev-25107	85	4	.	.	PUNCT
inlawrev-25107	86	1	i	i	PRON
inlawrev-25107	86	2	d.	d.	PROPN
inlawrev-25107	86	3	at	at	ADP
inlawrev-25107	86	4	759	759	NUM
inlawrev-25107	86	5	.	.	PUNCT
inlawrev-25107	87	1	34	34	NUM
inlawrev-25107	87	2	.	.	PUNCT
inlawrev-25107	88	1	i	i	PRON
inlawrev-25107	88	2	d.	d.	PROPN
inlawrev-25107	88	3	at	at	ADP
inlawrev-25107	88	4	760	760	NUM
inlawrev-25107	88	5	.	.	PROPN
inlawrev-25107	88	6	35	35	NUM
inlawrev-25107	88	7	.	.	PUNCT
inlawrev-25107	89	1	complete	complete	ADJ
inlawrev-25107	89	2	auto	auto	NOUN
inlawrev-25107	89	3	transit	transit	PROPN
inlawrev-25107	89	4	,	,	PUNCT
inlawrev-25107	89	5	inc	inc	PROPN
inlawrev-25107	89	6	.	.	PROPN
inlawrev-25107	90	1	v.	v.	PROPN
inlawrev-25107	90	2	brady	brady	PROPN
inlawrev-25107	90	3	,	,	PUNCT
inlawrev-25107	90	4	430	430	NUM
inlawrev-25107	90	5	u.s	u.s	PROPN
inlawrev-25107	90	6	.	.	PROPN
inlawrev-25107	90	7	274	274	NUM
inlawrev-25107	90	8	(	(	PUNCT
inlawrev-25107	90	9	1977	1977	NUM
inlawrev-25107	90	10	)	)	PUNCT
inlawrev-25107	90	11	.	.	PUNCT
inlawrev-25107	91	1	36	36	NUM
inlawrev-25107	91	2	.	.	PUNCT
inlawrev-25107	92	1	i	i	PRON
inlawrev-25107	92	2	d.	d.	PROPN
inlawrev-25107	92	3	at	at	ADP
inlawrev-25107	92	4	279	279	NUM
inlawrev-25107	92	5	.	.	PUNCT
inlawrev-25107	93	1	37	37	NUM
inlawrev-25107	93	2	.	.	PUNCT
inlawrev-25107	94	1	i	i	PRON
inlawrev-25107	94	2	d.	d.	PROPN
inlawrev-25107	94	3	2020	2020	NUM
inlawrev-25107	94	4	]	]	PUNCT
inlawrev-25107	94	5	finding	find	VERB
inlawrev-25107	94	6	the	the	DET
inlawrev-25107	94	7	way	way	NOUN
inlawrev-25107	94	8	167	167	NUM
inlawrev-25107	94	9	blackmun	blackmun	NOUN
inlawrev-25107	94	10	,	,	PUNCT
inlawrev-25107	94	11	writing	write	VERB
inlawrev-25107	94	12	for	for	ADP
inlawrev-25107	94	13	the	the	DET
inlawrev-25107	94	14	majority	majority	NOUN
inlawrev-25107	94	15	,	,	PUNCT
inlawrev-25107	94	16	penned	pen	VERB
inlawrev-25107	94	17	his	his	PRON
inlawrev-25107	94	18	frustrations	frustration	NOUN
inlawrev-25107	94	19	with	with	ADP
inlawrev-25107	94	20	the	the	DET
inlawrev-25107	94	21	reoccurring	reoccurre	VERB
inlawrev-25107	94	22	issue	issue	NOUN
inlawrev-25107	94	23	of	of	ADP
inlawrev-25107	94	24	defining	define	VERB
inlawrev-25107	94	25	a	a	DET
inlawrev-25107	94	26	state	state	NOUN
inlawrev-25107	94	27	’s	’s	PART
inlawrev-25107	94	28	authority	authority	NOUN
inlawrev-25107	94	29	to	to	PART
inlawrev-25107	94	30	tax	tax	VERB
inlawrev-25107	94	31	remote	remote	ADJ
inlawrev-25107	94	32	sellers	seller	NOUN
inlawrev-25107	94	33	in	in	ADP
inlawrev-25107	94	34	the	the	DET
inlawrev-25107	94	35	opening	opening	NOUN
inlawrev-25107	94	36	line	line	NOUN
inlawrev-25107	94	37	of	of	ADP
inlawrev-25107	94	38	the	the	DET
inlawrev-25107	94	39	opinion	opinion	NOUN
inlawrev-25107	94	40	,	,	PUNCT
inlawrev-25107	94	41	stating	state	VERB
inlawrev-25107	94	42	,	,	PUNCT
inlawrev-25107	94	43	“	"	PUNCT
inlawrev-25107	94	44	[	[	X
inlawrev-25107	94	45	o]nce	o]nce	NOUN
inlawrev-25107	94	46	again	again	ADV
inlawrev-25107	94	47	we	we	PRON
inlawrev-25107	94	48	are	be	AUX
inlawrev-25107	94	49	presented	present	VERB
inlawrev-25107	94	50	with	with	ADP
inlawrev-25107	94	51	‘	'	PUNCT
inlawrev-25107	94	52	the	the	DET
inlawrev-25107	94	53	perennial	perennial	ADJ
inlawrev-25107	94	54	problem	problem	NOUN
inlawrev-25107	94	55	of	of	ADP
inlawrev-25107	94	56	the	the	DET
inlawrev-25107	94	57	validity	validity	NOUN
inlawrev-25107	94	58	of	of	ADP
inlawrev-25107	94	59	a	a	DET
inlawrev-25107	94	60	state	state	NOUN
inlawrev-25107	94	61	tax	tax	NOUN
inlawrev-25107	94	62	for	for	ADP
inlawrev-25107	94	63	the	the	DET
inlawrev-25107	94	64	privilege	privilege	NOUN
inlawrev-25107	94	65	of	of	ADP
inlawrev-25107	94	66	carrying	carry	VERB
inlawrev-25107	94	67	on	on	ADP
inlawrev-25107	94	68	within	within	ADP
inlawrev-25107	94	69	a	a	DET
inlawrev-25107	94	70	state	state	NOUN
inlawrev-25107	94	71	,	,	PUNCT
inlawrev-25107	94	72	certain	certain	ADJ
inlawrev-25107	94	73	activities	activity	NOUN
inlawrev-25107	94	74	’	'	PUNCT
inlawrev-25107	94	75	related	relate	VERB
inlawrev-25107	94	76	to	to	ADP
inlawrev-25107	94	77	a	a	DET
inlawrev-25107	94	78	corporation	corporation	NOUN
inlawrev-25107	94	79	's	's	PART
inlawrev-25107	94	80	operation	operation	NOUN
inlawrev-25107	94	81	of	of	ADP
inlawrev-25107	94	82	an	an	DET
inlawrev-25107	94	83	interstate	interstate	ADJ
inlawrev-25107	94	84	business	business	NOUN
inlawrev-25107	94	85	.	.	PUNCT
inlawrev-25107	94	86	’”38	’”38	PUNCT
inlawrev-25107	95	1	the	the	DET
inlawrev-25107	95	2	complete	complete	ADJ
inlawrev-25107	95	3	auto	auto	NOUN
inlawrev-25107	95	4	court	court	NOUN
inlawrev-25107	95	5	characterized	characterize	VERB
inlawrev-25107	95	6	the	the	DET
inlawrev-25107	95	7	tax	tax	NOUN
inlawrev-25107	95	8	as	as	ADP
inlawrev-25107	95	9	a	a	DET
inlawrev-25107	95	10	“	"	PUNCT
inlawrev-25107	95	11	privilege	privilege	NOUN
inlawrev-25107	95	12	tax	tax	NOUN
inlawrev-25107	95	13	,	,	PUNCT
inlawrev-25107	95	14	”	"	PUNCT
inlawrev-25107	95	15	or	or	CCONJ
inlawrev-25107	95	16	a	a	DET
inlawrev-25107	95	17	tax	tax	NOUN
inlawrev-25107	95	18	on	on	ADP
inlawrev-25107	95	19	the	the	DET
inlawrev-25107	95	20	privilege	privilege	NOUN
inlawrev-25107	95	21	of	of	ADP
inlawrev-25107	95	22	doing	do	VERB
inlawrev-25107	95	23	business	business	NOUN
inlawrev-25107	95	24	within	within	ADP
inlawrev-25107	95	25	a	a	DET
inlawrev-25107	95	26	state.39	state.39	NOUN
inlawrev-25107	95	27	there	there	PRON
inlawrev-25107	95	28	was	be	VERB
inlawrev-25107	95	29	no	no	DET
inlawrev-25107	95	30	claim	claim	NOUN
inlawrev-25107	95	31	that	that	SCONJ
inlawrev-25107	95	32	“	"	PUNCT
inlawrev-25107	95	33	the	the	DET
inlawrev-25107	95	34	activity	activity	NOUN
inlawrev-25107	95	35	[	[	X
inlawrev-25107	95	36	was	be	AUX
inlawrev-25107	95	37	]	]	PUNCT
inlawrev-25107	95	38	not	not	PART
inlawrev-25107	95	39	sufficiently	sufficiently	ADV
inlawrev-25107	95	40	connected	connect	VERB
inlawrev-25107	95	41	to	to	ADP
inlawrev-25107	95	42	the	the	DET
inlawrev-25107	95	43	state	state	NOUN
inlawrev-25107	95	44	to	to	PART
inlawrev-25107	95	45	justify	justify	VERB
inlawrev-25107	95	46	a	a	DET
inlawrev-25107	95	47	tax	tax	NOUN
inlawrev-25107	95	48	,	,	PUNCT
inlawrev-25107	95	49	or	or	CCONJ
inlawrev-25107	95	50	that	that	SCONJ
inlawrev-25107	95	51	the	the	DET
inlawrev-25107	95	52	tax	tax	NOUN
inlawrev-25107	95	53	[	[	X
inlawrev-25107	95	54	was	be	AUX
inlawrev-25107	95	55	]	]	PUNCT
inlawrev-25107	95	56	not	not	PART
inlawrev-25107	95	57	fairly	fairly	ADV
inlawrev-25107	95	58	related	relate	VERB
inlawrev-25107	95	59	to	to	ADP
inlawrev-25107	95	60	benefits	benefit	NOUN
inlawrev-25107	95	61	provided	provide	VERB
inlawrev-25107	95	62	the	the	DET
inlawrev-25107	95	63	taxpayer	taxpayer	NOUN
inlawrev-25107	95	64	,	,	PUNCT
inlawrev-25107	95	65	or	or	CCONJ
inlawrev-25107	95	66	that	that	SCONJ
inlawrev-25107	95	67	the	the	DET
inlawrev-25107	95	68	tax	tax	NOUN
inlawrev-25107	95	69	discriminate[d	discriminate[d	PROPN
inlawrev-25107	95	70	]	]	PUNCT
inlawrev-25107	95	71	against	against	ADP
inlawrev-25107	95	72	interstate	interstate	PROPN
inlawrev-25107	95	73	commerce	commerce	NOUN
inlawrev-25107	95	74	,	,	PUNCT
inlawrev-25107	95	75	or	or	CCONJ
inlawrev-25107	95	76	that	that	SCONJ
inlawrev-25107	95	77	the	the	DET
inlawrev-25107	95	78	tax	tax	NOUN
inlawrev-25107	95	79	[	[	X
inlawrev-25107	95	80	was	be	AUX
inlawrev-25107	95	81	]	]	PUNCT
inlawrev-25107	95	82	not	not	PART
inlawrev-25107	95	83	fairly	fairly	ADV
inlawrev-25107	95	84	apportioned	apportion	VERB
inlawrev-25107	95	85	.	.	PUNCT
inlawrev-25107	96	1	”40	”40	PROPN
inlawrev-25107	96	2	rather	rather	ADV
inlawrev-25107	96	3	,	,	PUNCT
inlawrev-25107	96	4	the	the	DET
inlawrev-25107	96	5	appellant	appellant	NOUN
inlawrev-25107	96	6	merely	merely	ADV
inlawrev-25107	96	7	challenged	challenge	VERB
inlawrev-25107	96	8	the	the	DET
inlawrev-25107	96	9	validity	validity	NOUN
inlawrev-25107	96	10	of	of	ADP
inlawrev-25107	96	11	the	the	DET
inlawrev-25107	96	12	tax	tax	NOUN
inlawrev-25107	96	13	on	on	ADP
inlawrev-25107	96	14	the	the	DET
inlawrev-25107	96	15	grounds	ground	NOUN
inlawrev-25107	96	16	that	that	SCONJ
inlawrev-25107	96	17	the	the	DET
inlawrev-25107	96	18	tax	tax	NOUN
inlawrev-25107	96	19	was	be	AUX
inlawrev-25107	96	20	imposed	impose	VERB
inlawrev-25107	96	21	“	"	PUNCT
inlawrev-25107	96	22	on	on	ADP
inlawrev-25107	96	23	nothing	nothing	PRON
inlawrev-25107	96	24	other	other	ADJ
inlawrev-25107	96	25	than	than	ADP
inlawrev-25107	96	26	the	the	DET
inlawrev-25107	96	27	‘	'	PUNCT
inlawrev-25107	96	28	privilege	privilege	NOUN
inlawrev-25107	96	29	of	of	ADP
inlawrev-25107	96	30	doing	do	VERB
inlawrev-25107	96	31	business	business	NOUN
inlawrev-25107	96	32	that	that	PRON
inlawrev-25107	96	33	is	be	AUX
inlawrev-25107	96	34	interstate	interstate	ADJ
inlawrev-25107	96	35	.	.	PUNCT
inlawrev-25107	97	1	”41	”41	PROPN
inlawrev-25107	97	2	the	the	DET
inlawrev-25107	97	3	court	court	NOUN
inlawrev-25107	97	4	rejected	reject	VERB
inlawrev-25107	97	5	this	this	DET
inlawrev-25107	97	6	challenge	challenge	NOUN
inlawrev-25107	97	7	,	,	PUNCT
inlawrev-25107	97	8	because	because	SCONJ
inlawrev-25107	97	9	“	"	PUNCT
inlawrev-25107	97	10	there	there	PRON
inlawrev-25107	97	11	is	be	VERB
inlawrev-25107	97	12	no	no	DET
inlawrev-25107	97	13	economic	economic	ADJ
inlawrev-25107	97	14	consequence	consequence	NOUN
inlawrev-25107	97	15	that	that	PRON
inlawrev-25107	97	16	follows	follow	VERB
inlawrev-25107	97	17	necessarily	necessarily	ADV
inlawrev-25107	97	18	from	from	ADP
inlawrev-25107	97	19	the	the	DET
inlawrev-25107	97	20	use	use	NOUN
inlawrev-25107	97	21	of	of	ADP
inlawrev-25107	97	22	the	the	DET
inlawrev-25107	97	23	particular	particular	ADJ
inlawrev-25107	97	24	words	word	NOUN
inlawrev-25107	97	25	,	,	PUNCT
inlawrev-25107	97	26	‘	'	PUNCT
inlawrev-25107	97	27	privilege	privilege	NOUN
inlawrev-25107	97	28	of	of	ADP
inlawrev-25107	97	29	doing	do	VERB
inlawrev-25107	97	30	business	business	NOUN
inlawrev-25107	97	31	,	,	PUNCT
inlawrev-25107	97	32	’	'	PUNCT
inlawrev-25107	97	33	”	"	PUNCT
inlawrev-25107	97	34	and	and	CCONJ
inlawrev-25107	97	35	opted	opt	VERB
inlawrev-25107	97	36	for	for	ADP
inlawrev-25107	97	37	the	the	DET
inlawrev-25107	97	38	previously	previously	ADV
inlawrev-25107	97	39	enumerated	enumerate	VERB
inlawrev-25107	97	40	four	four	NUM
inlawrev-25107	97	41	-	-	PUNCT
inlawrev-25107	97	42	pronged	pronged	ADJ
inlawrev-25107	97	43	test.42	test.42	PROPN
inlawrev-25107	97	44	ii	ii	NOUN
inlawrev-25107	97	45	.	.	PUNCT
inlawrev-25107	98	1	quill	quill	PROPN
inlawrev-25107	98	2	a.	a.	PROPN
inlawrev-25107	98	3	the	the	DET
inlawrev-25107	98	4	quill	quill	NOUN
inlawrev-25107	98	5	decision	decision	NOUN
inlawrev-25107	98	6	by	by	ADP
inlawrev-25107	98	7	the	the	DET
inlawrev-25107	98	8	early	early	ADJ
inlawrev-25107	98	9	1990	1990	NUM
inlawrev-25107	98	10	’s	’s	NOUN
inlawrev-25107	98	11	,	,	PUNCT
inlawrev-25107	98	12	mail	mail	NOUN
inlawrev-25107	98	13	-	-	PUNCT
inlawrev-25107	98	14	order	order	NOUN
inlawrev-25107	98	15	sellers	seller	NOUN
inlawrev-25107	98	16	had	have	AUX
inlawrev-25107	98	17	come	come	VERB
inlawrev-25107	98	18	a	a	DET
inlawrev-25107	98	19	long	long	ADJ
inlawrev-25107	98	20	way	way	NOUN
inlawrev-25107	98	21	since	since	SCONJ
inlawrev-25107	98	22	the	the	DET
inlawrev-25107	98	23	court	court	NOUN
inlawrev-25107	98	24	decided	decide	VERB
inlawrev-25107	98	25	bellas	bellas	PROPN
inlawrev-25107	98	26	hess.43	hess.43	PROPN
inlawrev-25107	98	27	a	a	DET
inlawrev-25107	98	28	study	study	NOUN
inlawrev-25107	98	29	conducted	conduct	VERB
inlawrev-25107	98	30	by	by	ADP
inlawrev-25107	98	31	the	the	DET
inlawrev-25107	98	32	advisory	advisory	ADJ
inlawrev-25107	98	33	commission	commission	NOUN
inlawrev-25107	98	34	on	on	ADP
inlawrev-25107	98	35	intergovernmental	intergovernmental	ADJ
inlawrev-25107	98	36	relations	relation	NOUN
inlawrev-25107	98	37	estimated	estimate	VERB
inlawrev-25107	98	38	that	that	SCONJ
inlawrev-25107	98	39	the	the	DET
inlawrev-25107	98	40	potential	potential	ADJ
inlawrev-25107	98	41	revenue	revenue	NOUN
inlawrev-25107	98	42	from	from	ADP
inlawrev-25107	98	43	untaxed	untaxed	ADJ
inlawrev-25107	98	44	interstate	interstate	ADJ
inlawrev-25107	98	45	mail	mail	NOUN
inlawrev-25107	98	46	-	-	PUNCT
inlawrev-25107	98	47	order	order	NOUN
inlawrev-25107	98	48	sales	sale	NOUN
inlawrev-25107	98	49	for	for	ADP
inlawrev-25107	98	50	the	the	DET
inlawrev-25107	98	51	entire	entire	ADJ
inlawrev-25107	98	52	u.s	u.s	PROPN
inlawrev-25107	98	53	.	.	PROPN
inlawrev-25107	98	54	was	be	AUX
inlawrev-25107	98	55	$	$	SYM
inlawrev-25107	98	56	3.27	3.27	NUM
inlawrev-25107	98	57	billion	billion	NUM
inlawrev-25107	98	58	in	in	ADP
inlawrev-25107	98	59	1992.44	1992.44	NUM
inlawrev-25107	98	60	the	the	DET
inlawrev-25107	98	61	industry	industry	NOUN
inlawrev-25107	98	62	as	as	ADP
inlawrev-25107	98	63	a	a	DET
inlawrev-25107	98	64	whole	whole	NOUN
inlawrev-25107	98	65	,	,	PUNCT
inlawrev-25107	98	66	however	however	ADV
inlawrev-25107	98	67	,	,	PUNCT
inlawrev-25107	98	68	reached	reach	VERB
inlawrev-25107	98	69	total	total	ADJ
inlawrev-25107	98	70	sales	sale	NOUN
inlawrev-25107	98	71	of	of	ADP
inlawrev-25107	98	72	over	over	ADP
inlawrev-25107	98	73	$	$	SYM
inlawrev-25107	98	74	183.3	183.3	NUM
inlawrev-25107	98	75	billion	billion	NUM
inlawrev-25107	98	76	by	by	ADP
inlawrev-25107	98	77	1989.45	1989.45	NUM
inlawrev-25107	98	78	twenty	twenty	NUM
inlawrev-25107	98	79	-	-	PUNCT
inlawrev-25107	98	80	five	five	NUM
inlawrev-25107	98	81	years	year	NOUN
inlawrev-25107	98	82	after	after	ADP
inlawrev-25107	98	83	the	the	DET
inlawrev-25107	98	84	complete	complete	ADJ
inlawrev-25107	98	85	auto	auto	NOUN
inlawrev-25107	98	86	decision	decision	NOUN
inlawrev-25107	98	87	,	,	PUNCT
inlawrev-25107	98	88	the	the	DET
inlawrev-25107	98	89	u.s	u.s	PROPN
inlawrev-25107	98	90	.	.	PROPN
inlawrev-25107	98	91	supreme	supreme	PROPN
inlawrev-25107	98	92	court	court	PROPN
inlawrev-25107	98	93	,	,	PUNCT
inlawrev-25107	98	94	in	in	ADP
inlawrev-25107	98	95	quill	quill	NOUN
inlawrev-25107	98	96	,	,	PUNCT
inlawrev-25107	98	97	was	be	AUX
inlawrev-25107	98	98	asked	ask	VERB
inlawrev-25107	98	99	to	to	PART
inlawrev-25107	98	100	reexamine	reexamine	VERB
inlawrev-25107	98	101	whether	whether	SCONJ
inlawrev-25107	98	102	a	a	DET
inlawrev-25107	98	103	state	state	NOUN
inlawrev-25107	98	104	can	can	AUX
inlawrev-25107	98	105	require	require	VERB
inlawrev-25107	98	106	an	an	DET
inlawrev-25107	98	107	out	out	ADJ
inlawrev-25107	98	108	-	-	PUNCT
inlawrev-25107	98	109	of	of	ADP
inlawrev-25107	98	110	-	-	PUNCT
inlawrev-25107	98	111	state	state	NOUN
inlawrev-25107	98	112	mailorder	mailorder	NOUN
inlawrev-25107	98	113	seller	seller	NOUN
inlawrev-25107	98	114	with	with	ADP
inlawrev-25107	98	115	no	no	DET
inlawrev-25107	98	116	property	property	NOUN
inlawrev-25107	98	117	or	or	CCONJ
inlawrev-25107	98	118	personnel	personnel	NOUN
inlawrev-25107	98	119	in	in	ADP
inlawrev-25107	98	120	the	the	DET
inlawrev-25107	98	121	state	state	NOUN
inlawrev-25107	98	122	to	to	PART
inlawrev-25107	98	123	collect	collect	VERB
inlawrev-25107	98	124	and	and	CCONJ
inlawrev-25107	98	125	pay	pay	VERB
inlawrev-25107	98	126	a	a	DET
inlawrev-25107	98	127	use	use	NOUN
inlawrev-25107	98	128	tax	tax	NOUN
inlawrev-25107	98	129	on	on	ADP
inlawrev-25107	98	130	goods	good	NOUN
inlawrev-25107	98	131	purchased	purchase	VERB
inlawrev-25107	98	132	for	for	ADP
inlawrev-25107	98	133	use	use	NOUN
inlawrev-25107	98	134	within	within	ADP
inlawrev-25107	98	135	the	the	DET
inlawrev-25107	98	136	state.46	state.46	NOUN
inlawrev-25107	98	137	in	in	ADP
inlawrev-25107	98	138	quill	quill	NOUN
inlawrev-25107	98	139	,	,	PUNCT
inlawrev-25107	98	140	the	the	DET
inlawrev-25107	98	141	united	united	PROPN
inlawrev-25107	98	142	states	states	PROPN
inlawrev-25107	98	143	supreme	supreme	PROPN
inlawrev-25107	98	144	court	court	PROPN
inlawrev-25107	98	145	reviewed	review	VERB
inlawrev-25107	98	146	a	a	DET
inlawrev-25107	98	147	decision	decision	NOUN
inlawrev-25107	98	148	that	that	PRON
inlawrev-25107	98	149	affirmed	affirm	VERB
inlawrev-25107	98	150	a	a	DET
inlawrev-25107	98	151	use	use	NOUN
inlawrev-25107	98	152	tax	tax	NOUN
inlawrev-25107	98	153	collection	collection	NOUN
inlawrev-25107	98	154	obligation	obligation	NOUN
inlawrev-25107	98	155	on	on	ADP
inlawrev-25107	98	156	remote	remote	ADJ
inlawrev-25107	98	157	sellers	seller	NOUN
inlawrev-25107	98	158	because	because	SCONJ
inlawrev-25107	98	159	of	of	ADP
inlawrev-25107	98	160	“	"	PUNCT
inlawrev-25107	98	161	'	'	PUNCT
inlawrev-25107	98	162	wholesale	wholesale	ADJ
inlawrev-25107	98	163	changes	change	NOUN
inlawrev-25107	98	164	’	'	PUNCT
inlawrev-25107	98	165	in	in	ADP
inlawrev-25107	98	166	both	both	CCONJ
inlawrev-25107	98	167	the	the	DET
inlawrev-25107	98	168	economy	economy	NOUN
inlawrev-25107	98	169	and	and	CCONJ
inlawrev-25107	98	170	the	the	DET
inlawrev-25107	98	171	law	law	NOUN
inlawrev-25107	98	172	.	.	PUNCT
inlawrev-25107	99	1	”47	”47	PROPN
inlawrev-25107	99	2	quill	quill	PROPN
inlawrev-25107	99	3	,	,	PUNCT
inlawrev-25107	99	4	a	a	DET
inlawrev-25107	99	5	mail	mail	NOUN
inlawrev-25107	99	6	-	-	PUNCT
inlawrev-25107	99	7	order	order	NOUN
inlawrev-25107	99	8	seller	seller	NOUN
inlawrev-25107	99	9	of	of	ADP
inlawrev-25107	99	10	office	office	NOUN
inlawrev-25107	99	11	supplies	supply	NOUN
inlawrev-25107	99	12	,	,	PUNCT
inlawrev-25107	99	13	had	have	VERB
inlawrev-25107	99	14	no	no	DET
inlawrev-25107	99	15	employees	employee	NOUN
inlawrev-25107	99	16	or	or	CCONJ
inlawrev-25107	99	17	property	property	NOUN
inlawrev-25107	99	18	in	in	ADP
inlawrev-25107	99	19	north	north	NOUN
inlawrev-25107	99	20	38	38	NUM
inlawrev-25107	99	21	.	.	PUNCT
inlawrev-25107	100	1	i	i	PRON
inlawrev-25107	100	2	d.	d.	PROPN
inlawrev-25107	100	3	at	at	ADP
inlawrev-25107	100	4	274	274	NUM
inlawrev-25107	100	5	(	(	PUNCT
inlawrev-25107	100	6	citing	cite	VERB
inlawrev-25107	100	7	colonial	colonial	ADJ
inlawrev-25107	100	8	pipeline	pipeline	PROPN
inlawrev-25107	100	9	co.	co.	PROPN
inlawrev-25107	100	10	v.	v.	ADP
inlawrev-25107	100	11	traigle	traigle	PROPN
inlawrev-25107	100	12	,	,	PUNCT
inlawrev-25107	100	13	421	421	NUM
inlawrev-25107	100	14	u.s	u.s	PROPN
inlawrev-25107	100	15	.	.	PROPN
inlawrev-25107	100	16	100	100	NUM
inlawrev-25107	100	17	,	,	PUNCT
inlawrev-25107	100	18	(	(	PUNCT
inlawrev-25107	100	19	1975	1975	NUM
inlawrev-25107	100	20	)	)	PUNCT
inlawrev-25107	100	21	)	)	PUNCT
inlawrev-25107	100	22	.	.	PUNCT
inlawrev-25107	101	1	39	39	NUM
inlawrev-25107	101	2	.	.	PUNCT
inlawrev-25107	102	1	complete	complete	ADJ
inlawrev-25107	102	2	auto	auto	PROPN
inlawrev-25107	102	3	,	,	PUNCT
inlawrev-25107	102	4	430	430	NUM
inlawrev-25107	102	5	u.s	u.s	PROPN
inlawrev-25107	102	6	.	.	PROPN
inlawrev-25107	102	7	at	at	ADP
inlawrev-25107	102	8	279	279	NUM
inlawrev-25107	102	9	.	.	PUNCT
inlawrev-25107	103	1	40	40	NUM
inlawrev-25107	103	2	.	.	PUNCT
inlawrev-25107	104	1	i	i	PRON
inlawrev-25107	104	2	d.	d.	PROPN
inlawrev-25107	104	3	at	at	ADP
inlawrev-25107	104	4	287	287	NUM
inlawrev-25107	104	5	.	.	PUNCT
inlawrev-25107	105	1	41	41	NUM
inlawrev-25107	105	2	.	.	PUNCT
inlawrev-25107	106	1	i	i	PRON
inlawrev-25107	106	2	d.	d.	PROPN
inlawrev-25107	106	3	at	at	ADP
inlawrev-25107	106	4	289	289	NUM
inlawrev-25107	106	5	.	.	PUNCT
inlawrev-25107	107	1	42	42	NUM
inlawrev-25107	107	2	.	.	PUNCT
inlawrev-25107	108	1	i	i	PRON
inlawrev-25107	108	2	d.	d.	VERB
inlawrev-25107	108	3	at	at	ADP
inlawrev-25107	108	4	288	288	NUM
inlawrev-25107	108	5	-	-	SYM
inlawrev-25107	108	6	89	89	NUM
inlawrev-25107	108	7	.	.	PUNCT
inlawrev-25107	109	1	43	43	NUM
inlawrev-25107	109	2	.	.	PUNCT
inlawrev-25107	110	1	quill	quill	PROPN
inlawrev-25107	110	2	corp	corp	PROPN
inlawrev-25107	110	3	.	.	PROPN
inlawrev-25107	110	4	v.	v.	ADP
inlawrev-25107	110	5	north	north	PROPN
inlawrev-25107	110	6	dakota	dakota	PROPN
inlawrev-25107	110	7	ex	ex	X
inlawrev-25107	110	8	rel	rel	PROPN
inlawrev-25107	110	9	.	.	PUNCT
inlawrev-25107	111	1	heitkamp	heitkamp	PROPN
inlawrev-25107	111	2	,	,	PUNCT
inlawrev-25107	111	3	504	504	NUM
inlawrev-25107	111	4	u.s	u.s	PROPN
inlawrev-25107	111	5	.	.	PROPN
inlawrev-25107	111	6	298	298	NUM
inlawrev-25107	111	7	,	,	PUNCT
inlawrev-25107	111	8	303	303	NUM
inlawrev-25107	111	9	-	-	SYM
inlawrev-25107	111	10	4	4	NUM
inlawrev-25107	111	11	(	(	PUNCT
inlawrev-25107	111	12	1992	1992	NUM
inlawrev-25107	111	13	)	)	PUNCT
inlawrev-25107	111	14	.	.	PUNCT
inlawrev-25107	112	1	44	44	NUM
inlawrev-25107	112	2	.	.	PUNCT
inlawrev-25107	113	1	advisory	advisory	ADJ
inlawrev-25107	113	2	comm'n	comm'n	VERB
inlawrev-25107	113	3	on	on	ADP
inlawrev-25107	113	4	intergovernmental	intergovernmental	ADJ
inlawrev-25107	113	5	relations	relation	NOUN
inlawrev-25107	113	6	,	,	PUNCT
inlawrev-25107	113	7	state	state	NOUN
inlawrev-25107	113	8	taxation	taxation	NOUN
inlawrev-25107	113	9	of	of	ADP
inlawrev-25107	113	10	mail	mail	NOUN
inlawrev-25107	113	11	order	order	NOUN
inlawrev-25107	113	12	sales	sale	NOUN
inlawrev-25107	113	13	:	:	PUNCT
inlawrev-25107	113	14	estimates	estimate	NOUN
inlawrev-25107	113	15	of	of	ADP
inlawrev-25107	113	16	revenue	revenue	NOUN
inlawrev-25107	113	17	potential	potential	ADJ
inlawrev-25107	113	18	1990	1990	NUM
inlawrev-25107	113	19	-	-	SYM
inlawrev-25107	113	20	1992	1992	NUM
inlawrev-25107	113	21	,	,	PUNCT
inlawrev-25107	113	22	1	1	NUM
inlawrev-25107	113	23	https://library.unt.edu/gpo/acir/reports/information/	https://library.unt.edu/gpo/acir/reports/information/	NOUN
inlawrev-25107	113	24	m-179.pdf	m-179.pdf	NOUN
inlawrev-25107	114	1	[	[	X
inlawrev-25107	114	2	perma.cc/rt3g-mldq	perma.cc/rt3g-mldq	NOUN
inlawrev-25107	114	3	]	]	X
inlawrev-25107	114	4	.	.	PUNCT
inlawrev-25107	115	1	45	45	NUM
inlawrev-25107	115	2	.	.	PUNCT
inlawrev-25107	116	1	state	state	PROPN
inlawrev-25107	116	2	ex	ex	X
inlawrev-25107	116	3	rel	rel	PROPN
inlawrev-25107	116	4	.	.	PUNCT
inlawrev-25107	117	1	heitkamp	heitkamp	PROPN
inlawrev-25107	117	2	v.	v.	PROPN
inlawrev-25107	117	3	quill	quill	PROPN
inlawrev-25107	117	4	corp	corp	PROPN
inlawrev-25107	117	5	.	.	PROPN
inlawrev-25107	117	6	,	,	PUNCT
inlawrev-25107	117	7	470	470	NUM
inlawrev-25107	117	8	n.w.2d	n.w.2d	PUNCT
inlawrev-25107	117	9	203	203	NUM
inlawrev-25107	117	10	,	,	PUNCT
inlawrev-25107	117	11	209	209	NUM
inlawrev-25107	117	12	(	(	PUNCT
inlawrev-25107	117	13	n.d	n.d	PROPN
inlawrev-25107	117	14	.	.	PROPN
inlawrev-25107	117	15	1991	1991	NUM
inlawrev-25107	117	16	)	)	PUNCT
inlawrev-25107	117	17	.	.	PUNCT
inlawrev-25107	118	1	46	46	NUM
inlawrev-25107	118	2	.	.	PUNCT
inlawrev-25107	118	3	quill	quill	PROPN
inlawrev-25107	118	4	corp	corp	PROPN
inlawrev-25107	118	5	.	.	PROPN
inlawrev-25107	118	6	v.	v.	ADP
inlawrev-25107	118	7	north	north	PROPN
inlawrev-25107	118	8	dakota	dakota	PROPN
inlawrev-25107	118	9	ex	ex	X
inlawrev-25107	118	10	rel	rel	PROPN
inlawrev-25107	118	11	.	.	PUNCT
inlawrev-25107	119	1	heitkamp	heitkamp	PROPN
inlawrev-25107	119	2	,	,	PUNCT
inlawrev-25107	119	3	504	504	NUM
inlawrev-25107	119	4	u.s	u.s	PROPN
inlawrev-25107	119	5	.	.	PROPN
inlawrev-25107	119	6	298	298	NUM
inlawrev-25107	119	7	(	(	PUNCT
inlawrev-25107	119	8	1992	1992	NUM
inlawrev-25107	119	9	)	)	PUNCT
inlawrev-25107	119	10	.	.	PUNCT
inlawrev-25107	120	1	47	47	NUM
inlawrev-25107	120	2	.	.	PUNCT
inlawrev-25107	121	1	i	i	PRON
inlawrev-25107	121	2	d.	d.	PROPN
inlawrev-25107	121	3	at	at	ADP
inlawrev-25107	121	4	303	303	NUM
inlawrev-25107	121	5	.	.	PUNCT
inlawrev-25107	122	1	168	168	NUM
inlawrev-25107	122	2	indiana	indiana	PROPN
inlawrev-25107	122	3	law	law	PROPN
inlawrev-25107	122	4	review	review	NOUN
inlawrev-25107	122	5	[	[	X
inlawrev-25107	122	6	vol	vol	NOUN
inlawrev-25107	122	7	.	.	PUNCT
inlawrev-25107	123	1	53:163	53:163	NUM
inlawrev-25107	123	2	dakota.4	dakota.4	PROPN
inlawrev-25107	123	3	8	8	NUM
inlawrev-25107	123	4	similar	similar	ADJ
inlawrev-25107	123	5	to	to	ADP
inlawrev-25107	123	6	bellas	bellas	PROPN
inlawrev-25107	123	7	hess	hess	PROPN
inlawrev-25107	123	8	,	,	PUNCT
inlawrev-25107	123	9	quill	quill	NOUN
inlawrev-25107	123	10	solicited	solicit	VERB
inlawrev-25107	123	11	its	its	PRON
inlawrev-25107	123	12	business	business	NOUN
inlawrev-25107	123	13	in	in	ADP
inlawrev-25107	123	14	north	north	PROPN
inlawrev-25107	123	15	dakota	dakota	PROPN
inlawrev-25107	123	16	via	via	ADP
inlawrev-25107	123	17	catalogs	catalog	NOUN
inlawrev-25107	123	18	and	and	CCONJ
inlawrev-25107	123	19	the	the	DET
inlawrev-25107	123	20	like.49	like.49	NOUN
inlawrev-25107	123	21	its	its	PRON
inlawrev-25107	123	22	solicitation	solicitation	NOUN
inlawrev-25107	123	23	reached	reach	VERB
inlawrev-25107	123	24	roughly	roughly	ADV
inlawrev-25107	123	25	3,000	3,000	NUM
inlawrev-25107	123	26	customers	customer	NOUN
inlawrev-25107	123	27	,	,	PUNCT
inlawrev-25107	123	28	amounting	amount	VERB
inlawrev-25107	123	29	to	to	ADP
inlawrev-25107	123	30	nearly	nearly	ADV
inlawrev-25107	123	31	$	$	SYM
inlawrev-25107	123	32	1	1	NUM
inlawrev-25107	123	33	million	million	NUM
inlawrev-25107	123	34	in	in	ADP
inlawrev-25107	123	35	sales	sale	NOUN
inlawrev-25107	123	36	during	during	ADP
inlawrev-25107	123	37	the	the	DET
inlawrev-25107	123	38	year	year	NOUN
inlawrev-25107	123	39	in	in	ADP
inlawrev-25107	123	40	question.50	question.50	PROPN
inlawrev-25107	123	41	north	north	PROPN
inlawrev-25107	123	42	dakota	dakota	PROPN
inlawrev-25107	123	43	assessed	assess	VERB
inlawrev-25107	123	44	use	use	NOUN
inlawrev-25107	123	45	tax	tax	NOUN
inlawrev-25107	123	46	on	on	ADP
inlawrev-25107	123	47	quill	quill	NOUN
inlawrev-25107	123	48	’s	’s	PART
inlawrev-25107	123	49	retail	retail	ADJ
inlawrev-25107	123	50	sales	sale	NOUN
inlawrev-25107	123	51	to	to	ADP
inlawrev-25107	123	52	customers	customer	NOUN
inlawrev-25107	123	53	and	and	CCONJ
inlawrev-25107	123	54	,	,	PUNCT
inlawrev-25107	123	55	the	the	DET
inlawrev-25107	123	56	trial	trial	NOUN
inlawrev-25107	123	57	court	court	NOUN
inlawrev-25107	123	58	,	,	PUNCT
inlawrev-25107	123	59	unsurprisingly	unsurprisingly	ADV
inlawrev-25107	123	60	,	,	PUNCT
inlawrev-25107	123	61	found	find	VERB
inlawrev-25107	123	62	in	in	ADP
inlawrev-25107	123	63	favor	favor	NOUN
inlawrev-25107	123	64	of	of	ADP
inlawrev-25107	123	65	quill	quill	NOUN
inlawrev-25107	123	66	as	as	SCONJ
inlawrev-25107	123	67	the	the	DET
inlawrev-25107	123	68	case	case	NOUN
inlawrev-25107	123	69	was	be	AUX
inlawrev-25107	123	70	too	too	ADV
inlawrev-25107	123	71	factually	factually	ADV
inlawrev-25107	123	72	similar	similar	ADJ
inlawrev-25107	123	73	to	to	PART
inlawrev-25107	123	74	bellas	bellas	VERB
inlawrev-25107	123	75	hess.51	hess.51	PROPN
inlawrev-25107	123	76	like	like	INTJ
inlawrev-25107	123	77	bellas	bellas	PROPN
inlawrev-25107	123	78	hess	hess	PROPN
inlawrev-25107	123	79	before	before	ADP
inlawrev-25107	123	80	it	it	PRON
inlawrev-25107	123	81	,	,	PUNCT
inlawrev-25107	123	82	quill	quill	NOUN
inlawrev-25107	123	83	claimed	claim	VERB
inlawrev-25107	123	84	violations	violation	NOUN
inlawrev-25107	123	85	of	of	ADP
inlawrev-25107	123	86	both	both	CCONJ
inlawrev-25107	123	87	the	the	DET
inlawrev-25107	123	88	due	due	ADJ
inlawrev-25107	123	89	process	process	NOUN
inlawrev-25107	123	90	clause	clause	NOUN
inlawrev-25107	123	91	and	and	CCONJ
inlawrev-25107	123	92	the	the	DET
inlawrev-25107	123	93	commerce	commerce	NOUN
inlawrev-25107	123	94	clause.52	clause.52	NOUN
inlawrev-25107	123	95	in	in	ADP
inlawrev-25107	123	96	a	a	DET
inlawrev-25107	123	97	significant	significant	ADJ
inlawrev-25107	123	98	departure	departure	NOUN
inlawrev-25107	123	99	from	from	ADP
inlawrev-25107	123	100	the	the	DET
inlawrev-25107	123	101	bellas	bellas	PROPN
inlawrev-25107	123	102	hess	hess	PROPN
inlawrev-25107	123	103	decision	decision	NOUN
inlawrev-25107	123	104	,	,	PUNCT
inlawrev-25107	123	105	the	the	DET
inlawrev-25107	123	106	united	united	PROPN
inlawrev-25107	123	107	states	states	PROPN
inlawrev-25107	123	108	supreme	supreme	PROPN
inlawrev-25107	123	109	court	court	PROPN
inlawrev-25107	123	110	found	find	VERB
inlawrev-25107	123	111	that	that	SCONJ
inlawrev-25107	123	112	the	the	DET
inlawrev-25107	123	113	commerce	commerce	NOUN
inlawrev-25107	123	114	clause	clause	NOUN
inlawrev-25107	123	115	and	and	CCONJ
inlawrev-25107	123	116	the	the	DET
inlawrev-25107	123	117	due	due	ADJ
inlawrev-25107	123	118	process	process	NOUN
inlawrev-25107	123	119	clause	clause	NOUN
inlawrev-25107	123	120	“	"	PUNCT
inlawrev-25107	123	121	pose	pose	VERB
inlawrev-25107	123	122	distinct	distinct	ADJ
inlawrev-25107	123	123	limits	limit	NOUN
inlawrev-25107	123	124	on	on	ADP
inlawrev-25107	123	125	the	the	DET
inlawrev-25107	123	126	taxing	tax	VERB
inlawrev-25107	123	127	powers	power	NOUN
inlawrev-25107	123	128	of	of	ADP
inlawrev-25107	123	129	the	the	DET
inlawrev-25107	123	130	states	state	NOUN
inlawrev-25107	123	131	.	.	PUNCT
inlawrev-25107	124	1	”5	”5	ADJ
inlawrev-25107	124	2	3	3	NUM
inlawrev-25107	124	3	the	the	DET
inlawrev-25107	124	4	court	court	NOUN
inlawrev-25107	124	5	further	far	ADV
inlawrev-25107	124	6	reasoned	reason	VERB
inlawrev-25107	124	7	that	that	SCONJ
inlawrev-25107	124	8	“	"	PUNCT
inlawrev-25107	124	9	while	while	SCONJ
inlawrev-25107	124	10	a	a	DET
inlawrev-25107	124	11	state	state	NOUN
inlawrev-25107	124	12	may	may	AUX
inlawrev-25107	124	13	,	,	PUNCT
inlawrev-25107	124	14	consistent	consistent	ADJ
inlawrev-25107	124	15	with	with	ADP
inlawrev-25107	124	16	the	the	DET
inlawrev-25107	124	17	due	due	ADJ
inlawrev-25107	124	18	process	process	NOUN
inlawrev-25107	124	19	clause	clause	NOUN
inlawrev-25107	124	20	,	,	PUNCT
inlawrev-25107	124	21	have	have	VERB
inlawrev-25107	124	22	the	the	DET
inlawrev-25107	124	23	authority	authority	NOUN
inlawrev-25107	124	24	to	to	PART
inlawrev-25107	124	25	tax	tax	VERB
inlawrev-25107	124	26	a	a	DET
inlawrev-25107	124	27	particular	particular	ADJ
inlawrev-25107	124	28	taxpayer	taxpayer	NOUN
inlawrev-25107	124	29	,	,	PUNCT
inlawrev-25107	124	30	imposition	imposition	NOUN
inlawrev-25107	124	31	of	of	ADP
inlawrev-25107	124	32	the	the	DET
inlawrev-25107	124	33	tax	tax	NOUN
inlawrev-25107	124	34	may	may	AUX
inlawrev-25107	124	35	nonetheless	nonetheless	ADV
inlawrev-25107	124	36	violate	violate	VERB
inlawrev-25107	124	37	the	the	DET
inlawrev-25107	124	38	commerce	commerce	NOUN
inlawrev-25107	124	39	clause	clause	NOUN
inlawrev-25107	124	40	.	.	PUNCT
inlawrev-25107	125	1	”54	”54	PROPN
inlawrev-25107	125	2	the	the	DET
inlawrev-25107	125	3	court	court	NOUN
inlawrev-25107	125	4	explained	explain	VERB
inlawrev-25107	125	5	that	that	SCONJ
inlawrev-25107	125	6	“	"	PUNCT
inlawrev-25107	125	7	although	although	SCONJ
inlawrev-25107	125	8	we	we	PRON
inlawrev-25107	125	9	have	have	AUX
inlawrev-25107	125	10	not	not	PART
inlawrev-25107	125	11	always	always	ADV
inlawrev-25107	125	12	been	be	AUX
inlawrev-25107	125	13	precise	precise	ADJ
inlawrev-25107	125	14	in	in	ADP
inlawrev-25107	125	15	distinguishing	distinguish	VERB
inlawrev-25107	125	16	between	between	ADP
inlawrev-25107	125	17	the	the	DET
inlawrev-25107	125	18	two	two	NUM
inlawrev-25107	125	19	,	,	PUNCT
inlawrev-25107	125	20	the	the	DET
inlawrev-25107	125	21	due	due	ADJ
inlawrev-25107	125	22	process	process	NOUN
inlawrev-25107	125	23	clause	clause	NOUN
inlawrev-25107	125	24	and	and	CCONJ
inlawrev-25107	125	25	the	the	DET
inlawrev-25107	125	26	commerce	commerce	NOUN
inlawrev-25107	125	27	clause	clause	NOUN
inlawrev-25107	125	28	are	be	AUX
inlawrev-25107	125	29	analytically	analytically	ADV
inlawrev-25107	125	30	distinct	distinct	ADJ
inlawrev-25107	125	31	.	.	PUNCT
inlawrev-25107	126	1	”55	”55	PROPN
inlawrev-25107	126	2	according	accord	VERB
inlawrev-25107	126	3	to	to	ADP
inlawrev-25107	126	4	quill	quill	NOUN
inlawrev-25107	126	5	,	,	PUNCT
inlawrev-25107	126	6	the	the	DET
inlawrev-25107	126	7	due	due	ADJ
inlawrev-25107	126	8	process	process	NOUN
inlawrev-25107	126	9	clause	clause	NOUN
inlawrev-25107	126	10	“	"	PUNCT
inlawrev-25107	126	11	requires	require	VERB
inlawrev-25107	126	12	some	some	DET
inlawrev-25107	126	13	definite	definite	ADJ
inlawrev-25107	126	14	link	link	NOUN
inlawrev-25107	126	15	,	,	PUNCT
inlawrev-25107	126	16	some	some	DET
inlawrev-25107	126	17	minimum	minimum	ADJ
inlawrev-25107	126	18	connection	connection	NOUN
inlawrev-25107	126	19	,	,	PUNCT
inlawrev-25107	126	20	between	between	ADP
inlawrev-25107	126	21	a	a	DET
inlawrev-25107	126	22	state	state	NOUN
inlawrev-25107	126	23	and	and	CCONJ
inlawrev-25107	126	24	the	the	DET
inlawrev-25107	126	25	person	person	NOUN
inlawrev-25107	126	26	,	,	PUNCT
inlawrev-25107	126	27	property	property	NOUN
inlawrev-25107	126	28	or	or	CCONJ
inlawrev-25107	126	29	transaction	transaction	NOUN
inlawrev-25107	126	30	it	it	PRON
inlawrev-25107	126	31	seeks	seek	VERB
inlawrev-25107	126	32	to	to	PART
inlawrev-25107	126	33	tax	tax	VERB
inlawrev-25107	126	34	.	.	PUNCT
inlawrev-25107	127	1	”56	”56	PUNCT
inlawrev-25107	127	2	the	the	DET
inlawrev-25107	127	3	court	court	NOUN
inlawrev-25107	127	4	acknowledged	acknowledge	VERB
inlawrev-25107	127	5	that	that	SCONJ
inlawrev-25107	127	6	in	in	ADP
inlawrev-25107	127	7	light	light	NOUN
inlawrev-25107	127	8	of	of	ADP
inlawrev-25107	127	9	major	major	ADJ
inlawrev-25107	127	10	due	due	ADJ
inlawrev-25107	127	11	process	process	NOUN
inlawrev-25107	127	12	decisions	decision	NOUN
inlawrev-25107	127	13	such	such	ADJ
inlawrev-25107	127	14	as	as	ADP
inlawrev-25107	127	15	international	international	ADJ
inlawrev-25107	127	16	shoe57	shoe57	NOUN
inlawrev-25107	127	17	and	and	CCONJ
inlawrev-25107	127	18	shaffer,58	shaffer,58	VERB
inlawrev-25107	127	19	the	the	DET
inlawrev-25107	127	20	modern	modern	ADJ
inlawrev-25107	127	21	commercial	commercial	ADJ
inlawrev-25107	127	22	atmosphere	atmosphere	NOUN
inlawrev-25107	127	23	dictated	dictate	VERB
inlawrev-25107	127	24	that	that	SCONJ
inlawrev-25107	127	25	when	when	SCONJ
inlawrev-25107	127	26	a	a	DET
inlawrev-25107	127	27	corporation	corporation	NOUN
inlawrev-25107	127	28	had	have	VERB
inlawrev-25107	127	29	fair	fair	ADJ
inlawrev-25107	127	30	warning	warning	NOUN
inlawrev-25107	127	31	that	that	SCONJ
inlawrev-25107	127	32	the	the	DET
inlawrev-25107	127	33	nature	nature	NOUN
inlawrev-25107	127	34	of	of	ADP
inlawrev-25107	127	35	its	its	PRON
inlawrev-25107	127	36	business	business	NOUN
inlawrev-25107	127	37	could	could	AUX
inlawrev-25107	127	38	subject	subject	VERB
inlawrev-25107	127	39	it	it	PRON
inlawrev-25107	127	40	to	to	ADP
inlawrev-25107	127	41	another	another	DET
inlawrev-25107	127	42	state	state	NOUN
inlawrev-25107	127	43	’s	’s	PART
inlawrev-25107	127	44	jurisdiction	jurisdiction	NOUN
inlawrev-25107	127	45	,	,	PUNCT
inlawrev-25107	127	46	“	"	PUNCT
inlawrev-25107	127	47	[	[	X
inlawrev-25107	127	48	t]he	t]he	ADV
inlawrev-25107	127	49	requirements	requirement	NOUN
inlawrev-25107	127	50	of	of	ADP
inlawrev-25107	127	51	due	due	ADJ
inlawrev-25107	127	52	process	process	NOUN
inlawrev-25107	127	53	[	[	X
inlawrev-25107	127	54	were	be	AUX
inlawrev-25107	127	55	]	]	PUNCT
inlawrev-25107	127	56	met	meet	VERB
inlawrev-25107	127	57	irrespective	irrespective	ADV
inlawrev-25107	127	58	of	of	ADP
inlawrev-25107	127	59	a	a	DET
inlawrev-25107	127	60	corporation	corporation	NOUN
inlawrev-25107	127	61	’s	’s	PART
inlawrev-25107	127	62	lack	lack	NOUN
inlawrev-25107	127	63	of	of	ADP
inlawrev-25107	127	64	physical	physical	ADJ
inlawrev-25107	127	65	presence	presence	NOUN
inlawrev-25107	127	66	in	in	ADP
inlawrev-25107	127	67	the	the	DET
inlawrev-25107	127	68	taxing	tax	VERB
inlawrev-25107	127	69	state	state	NOUN
inlawrev-25107	127	70	.	.	PUNCT
inlawrev-25107	128	1	”59	”59	PROPN
inlawrev-25107	128	2	based	base	VERB
inlawrev-25107	128	3	on	on	ADP
inlawrev-25107	128	4	this	this	DET
inlawrev-25107	128	5	analysis	analysis	NOUN
inlawrev-25107	128	6	,	,	PUNCT
inlawrev-25107	128	7	the	the	DET
inlawrev-25107	128	8	supreme	supreme	PROPN
inlawrev-25107	128	9	court	court	PROPN
inlawrev-25107	128	10	agreed	agree	VERB
inlawrev-25107	128	11	with	with	ADP
inlawrev-25107	128	12	north	north	PROPN
inlawrev-25107	128	13	dakota	dakota	PROPN
inlawrev-25107	128	14	that	that	PRON
inlawrev-25107	128	15	the	the	DET
inlawrev-25107	128	16	due	due	ADJ
inlawrev-25107	128	17	process	process	NOUN
inlawrev-25107	128	18	clause	clause	NOUN
inlawrev-25107	128	19	did	do	AUX
inlawrev-25107	128	20	not	not	PART
inlawrev-25107	128	21	prevent	prevent	VERB
inlawrev-25107	128	22	the	the	DET
inlawrev-25107	128	23	state	state	NOUN
inlawrev-25107	128	24	from	from	ADP
inlawrev-25107	128	25	levying	levy	VERB
inlawrev-25107	128	26	a	a	DET
inlawrev-25107	128	27	use	use	NOUN
inlawrev-25107	128	28	tax	tax	NOUN
inlawrev-25107	128	29	against	against	ADP
inlawrev-25107	128	30	quill.60	quill.60	PROPN
inlawrev-25107	128	31	despite	despite	SCONJ
inlawrev-25107	128	32	affirming	affirm	VERB
inlawrev-25107	128	33	the	the	DET
inlawrev-25107	128	34	north	north	NOUN
inlawrev-25107	128	35	dakota	dakota	PROPN
inlawrev-25107	128	36	supreme	supreme	PROPN
inlawrev-25107	128	37	court	court	PROPN
inlawrev-25107	128	38	on	on	ADP
inlawrev-25107	128	39	due	due	ADJ
inlawrev-25107	128	40	process	process	NOUN
inlawrev-25107	128	41	grounds	ground	NOUN
inlawrev-25107	128	42	,	,	PUNCT
inlawrev-25107	128	43	the	the	DET
inlawrev-25107	128	44	united	united	PROPN
inlawrev-25107	128	45	states	states	PROPN
inlawrev-25107	128	46	supreme	supreme	PROPN
inlawrev-25107	128	47	court	court	PROPN
inlawrev-25107	128	48	held	hold	VERB
inlawrev-25107	128	49	the	the	DET
inlawrev-25107	128	50	state	state	NOUN
inlawrev-25107	128	51	’s	’s	PART
inlawrev-25107	128	52	imposition	imposition	NOUN
inlawrev-25107	128	53	of	of	ADP
inlawrev-25107	128	54	the	the	DET
inlawrev-25107	128	55	tax	tax	NOUN
inlawrev-25107	128	56	unconstitutional	unconstitutional	ADJ
inlawrev-25107	128	57	on	on	ADP
inlawrev-25107	128	58	commerce	commerce	PROPN
inlawrev-25107	128	59	clause	clause	NOUN
inlawrev-25107	128	60	grounds.61	grounds.61	NOUN
inlawrev-25107	128	61	after	after	ADP
inlawrev-25107	128	62	reciting	recite	VERB
inlawrev-25107	128	63	major	major	ADJ
inlawrev-25107	128	64	developments	development	NOUN
inlawrev-25107	128	65	in	in	ADP
inlawrev-25107	128	66	the	the	DET
inlawrev-25107	128	67	commerce	commerce	NOUN
inlawrev-25107	128	68	clause	clause	NOUN
inlawrev-25107	128	69	jurisprudence	jurisprudence	NOUN
inlawrev-25107	128	70	since	since	SCONJ
inlawrev-25107	128	71	the	the	DET
inlawrev-25107	128	72	bellas	bellas	PROPN
inlawrev-25107	128	73	hess	hess	PROPN
inlawrev-25107	128	74	decision	decision	NOUN
inlawrev-25107	128	75	,	,	PUNCT
inlawrev-25107	128	76	the	the	DET
inlawrev-25107	128	77	court	court	NOUN
inlawrev-25107	128	78	stated	state	VERB
inlawrev-25107	128	79	that	that	SCONJ
inlawrev-25107	128	80	although	although	SCONJ
inlawrev-25107	128	81	bellas	bellas	PROPN
inlawrev-25107	128	82	hess	hess	PROPN
inlawrev-25107	128	83	might	might	AUX
inlawrev-25107	128	84	be	be	AUX
inlawrev-25107	128	85	decided	decide	VERB
inlawrev-25107	128	86	differently	differently	ADV
inlawrev-25107	128	87	if	if	SCONJ
inlawrev-25107	128	88	it	it	PRON
inlawrev-25107	128	89	were	be	AUX
inlawrev-25107	128	90	decided	decide	VERB
inlawrev-25107	128	91	under	under	ADP
inlawrev-25107	128	92	the	the	DET
inlawrev-25107	128	93	modern	modern	ADJ
inlawrev-25107	128	94	commerce	commerce	PROPN
inlawrev-25107	128	95	clause	clause	NOUN
inlawrev-25107	128	96	jurisprudence	jurisprudence	NOUN
inlawrev-25107	128	97	,	,	PUNCT
inlawrev-25107	128	98	it	it	PRON
inlawrev-25107	128	99	was	be	AUX
inlawrev-25107	128	100	still	still	ADV
inlawrev-25107	128	101	48	48	NUM
inlawrev-25107	128	102	.	.	PUNCT
inlawrev-25107	129	1	i	i	PRON
inlawrev-25107	129	2	d.	d.	PROPN
inlawrev-25107	129	3	at	at	ADP
inlawrev-25107	129	4	302	302	NUM
inlawrev-25107	129	5	.	.	PUNCT
inlawrev-25107	129	6	49	49	NUM
inlawrev-25107	129	7	.	.	PUNCT
inlawrev-25107	130	1	i	i	PRON
inlawrev-25107	130	2	d.	d.	PROPN
inlawrev-25107	130	3	50	50	NUM
inlawrev-25107	130	4	.	.	PUNCT
inlawrev-25107	131	1	i	i	PRON
inlawrev-25107	131	2	d.	d.	PROPN
inlawrev-25107	131	3	51	51	NUM
inlawrev-25107	131	4	.	.	PUNCT
inlawrev-25107	132	1	i	i	PRON
inlawrev-25107	132	2	d.	d.	PROPN
inlawrev-25107	132	3	at	at	ADP
inlawrev-25107	132	4	303	303	NUM
inlawrev-25107	132	5	.	.	PUNCT
inlawrev-25107	133	1	52	52	NUM
inlawrev-25107	133	2	.	.	PUNCT
inlawrev-25107	134	1	i	i	PRON
inlawrev-25107	134	2	d.	d.	PROPN
inlawrev-25107	134	3	at	at	ADP
inlawrev-25107	134	4	303	303	NUM
inlawrev-25107	134	5	-	-	SYM
inlawrev-25107	134	6	04	04	NUM
inlawrev-25107	134	7	.	.	PUNCT
inlawrev-25107	135	1	53	53	NUM
inlawrev-25107	135	2	.	.	PUNCT
inlawrev-25107	136	1	i	i	PRON
inlawrev-25107	136	2	d.	d.	PROPN
inlawrev-25107	136	3	at	at	ADP
inlawrev-25107	136	4	305	305	NUM
inlawrev-25107	136	5	.	.	PUNCT
inlawrev-25107	137	1	54	54	NUM
inlawrev-25107	137	2	.	.	PUNCT
inlawrev-25107	138	1	i	i	PRON
inlawrev-25107	138	2	d.	d.	PROPN
inlawrev-25107	138	3	55	55	NUM
inlawrev-25107	138	4	.	.	PUNCT
inlawrev-25107	139	1	i	i	PRON
inlawrev-25107	139	2	d.	d.	PROPN
inlawrev-25107	139	3	56	56	NUM
inlawrev-25107	139	4	.	.	PUNCT
inlawrev-25107	140	1	i	i	PRON
inlawrev-25107	140	2	d.	d.	PROPN
inlawrev-25107	140	3	at	at	ADP
inlawrev-25107	140	4	306	306	NUM
inlawrev-25107	140	5	(	(	PUNCT
inlawrev-25107	140	6	quoting	quote	VERB
inlawrev-25107	140	7	miller	miller	PROPN
inlawrev-25107	140	8	bros	bros	PROPN
inlawrev-25107	140	9	.	.	PROPN
inlawrev-25107	140	10	co.	co.	PROPN
inlawrev-25107	140	11	v.	v.	ADP
inlawrev-25107	140	12	maryland	maryland	PROPN
inlawrev-25107	140	13	,	,	PUNCT
inlawrev-25107	140	14	347	347	NUM
inlawrev-25107	140	15	u.s	u.s	PROPN
inlawrev-25107	140	16	.	.	PROPN
inlawrev-25107	140	17	340	340	NUM
inlawrev-25107	140	18	,	,	PUNCT
inlawrev-25107	140	19	344	344	NUM
inlawrev-25107	140	20	-	-	SYM
inlawrev-25107	140	21	45	45	NUM
inlawrev-25107	140	22	(	(	PUNCT
inlawrev-25107	140	23	1954	1954	NUM
inlawrev-25107	140	24	)	)	PUNCT
inlawrev-25107	140	25	)	)	PUNCT
inlawrev-25107	140	26	.	.	PUNCT
inlawrev-25107	141	1	57	57	NUM
inlawrev-25107	141	2	.	.	X
inlawrev-25107	141	3	see	see	VERB
inlawrev-25107	141	4	generally	generally	ADV
inlawrev-25107	141	5	int’l	int’l	X
inlawrev-25107	141	6	shoe	shoe	PROPN
inlawrev-25107	141	7	co.	co.	PROPN
inlawrev-25107	141	8	v	v	ADP
inlawrev-25107	141	9	washington	washington	PROPN
inlawrev-25107	141	10	,	,	PUNCT
inlawrev-25107	141	11	326	326	NUM
inlawrev-25107	141	12	u.s	u.s	PROPN
inlawrev-25107	141	13	.	.	PROPN
inlawrev-25107	141	14	310	310	NUM
inlawrev-25107	141	15	(	(	PUNCT
inlawrev-25107	141	16	1945	1945	NUM
inlawrev-25107	141	17	)	)	PUNCT
inlawrev-25107	141	18	.	.	PUNCT
inlawrev-25107	142	1	58	58	NUM
inlawrev-25107	142	2	.	.	PUNCT
inlawrev-25107	143	1	see	see	AUX
inlawrev-25107	143	2	generally	generally	ADV
inlawrev-25107	143	3	shaffer	shaffer	VERB
inlawrev-25107	143	4	v.	v.	ADP
inlawrev-25107	143	5	heitner	heitner	NOUN
inlawrev-25107	143	6	,	,	PUNCT
inlawrev-25107	143	7	433	433	NUM
inlawrev-25107	143	8	u.s	u.s	PROPN
inlawrev-25107	143	9	.	.	PROPN
inlawrev-25107	143	10	186	186	NUM
inlawrev-25107	143	11	(	(	PUNCT
inlawrev-25107	143	12	1977	1977	NUM
inlawrev-25107	143	13	)	)	PUNCT
inlawrev-25107	143	14	.	.	PUNCT
inlawrev-25107	144	1	59	59	NUM
inlawrev-25107	144	2	.	.	PUNCT
inlawrev-25107	144	3	quill	quill	NOUN
inlawrev-25107	144	4	,	,	PUNCT
inlawrev-25107	144	5	504	504	NUM
inlawrev-25107	144	6	u.s	u.s	PROPN
inlawrev-25107	144	7	.	.	PROPN
inlawrev-25107	144	8	at	at	ADP
inlawrev-25107	144	9	308	308	NUM
inlawrev-25107	144	10	.	.	PUNCT
inlawrev-25107	144	11	60	60	NUM
inlawrev-25107	144	12	.	.	PUNCT
inlawrev-25107	145	1	i	i	PRON
inlawrev-25107	145	2	d.	d.	PROPN
inlawrev-25107	145	3	61	61	NUM
inlawrev-25107	145	4	.	.	PUNCT
inlawrev-25107	146	1	i	i	PRON
inlawrev-25107	146	2	d.	d.	PROPN
inlawrev-25107	146	3	at	at	ADP
inlawrev-25107	146	4	317	317	NUM
inlawrev-25107	146	5	-	-	SYM
inlawrev-25107	146	6	18	18	NUM
inlawrev-25107	146	7	.	.	PUNCT
inlawrev-25107	146	8	2020	2020	NUM
inlawrev-25107	146	9	]	]	PUNCT
inlawrev-25107	146	10	finding	find	VERB
inlawrev-25107	146	11	the	the	DET
inlawrev-25107	146	12	way	way	NOUN
inlawrev-25107	146	13	169	169	NUM
inlawrev-25107	146	14	consistent	consistent	ADJ
inlawrev-25107	146	15	with	with	ADP
inlawrev-25107	146	16	the	the	DET
inlawrev-25107	146	17	complete	complete	ADJ
inlawrev-25107	146	18	auto	auto	NOUN
inlawrev-25107	146	19	test.62	test.62	NOUN
inlawrev-25107	146	20	following	follow	VERB
inlawrev-25107	146	21	complete	complete	ADJ
inlawrev-25107	146	22	auto	auto	NOUN
inlawrev-25107	146	23	,	,	PUNCT
inlawrev-25107	146	24	the	the	DET
inlawrev-25107	146	25	court	court	NOUN
inlawrev-25107	146	26	stated	state	VERB
inlawrev-25107	146	27	that	that	SCONJ
inlawrev-25107	146	28	it	it	PRON
inlawrev-25107	146	29	will	will	AUX
inlawrev-25107	146	30	uphold	uphold	VERB
inlawrev-25107	146	31	a	a	DET
inlawrev-25107	146	32	tax	tax	NOUN
inlawrev-25107	146	33	,	,	PUNCT
inlawrev-25107	146	34	despite	despite	SCONJ
inlawrev-25107	146	35	a	a	DET
inlawrev-25107	146	36	commerce	commerce	NOUN
inlawrev-25107	146	37	clause	clause	NOUN
inlawrev-25107	146	38	challenge	challenge	NOUN
inlawrev-25107	146	39	,	,	PUNCT
inlawrev-25107	146	40	“	"	PUNCT
inlawrev-25107	146	41	so	so	ADV
inlawrev-25107	146	42	long	long	ADV
inlawrev-25107	146	43	as	as	SCONJ
inlawrev-25107	146	44	the	the	DET
inlawrev-25107	146	45	‘	'	PUNCT
inlawrev-25107	146	46	tax	tax	NOUN
inlawrev-25107	146	47	[	[	X
inlawrev-25107	146	48	1	1	NUM
inlawrev-25107	146	49	]	]	PUNCT
inlawrev-25107	146	50	is	be	AUX
inlawrev-25107	146	51	applied	apply	VERB
inlawrev-25107	146	52	to	to	ADP
inlawrev-25107	146	53	an	an	DET
inlawrev-25107	146	54	activity	activity	NOUN
inlawrev-25107	146	55	with	with	ADP
inlawrev-25107	146	56	a	a	DET
inlawrev-25107	146	57	substantial	substantial	ADJ
inlawrev-25107	146	58	nexus	nexus	NOUN
inlawrev-25107	146	59	with	with	ADP
inlawrev-25107	146	60	the	the	DET
inlawrev-25107	146	61	taxing	tax	VERB
inlawrev-25107	146	62	state	state	NOUN
inlawrev-25107	146	63	,	,	PUNCT
inlawrev-25107	146	64	[	[	X
inlawrev-25107	146	65	2	2	NUM
inlawrev-25107	146	66	]	]	PUNCT
inlawrev-25107	146	67	is	be	AUX
inlawrev-25107	146	68	fairly	fairly	ADV
inlawrev-25107	146	69	apportioned	apportion	VERB
inlawrev-25107	146	70	,	,	PUNCT
inlawrev-25107	146	71	[	[	X
inlawrev-25107	146	72	3	3	NUM
inlawrev-25107	146	73	]	]	X
inlawrev-25107	146	74	does	do	AUX
inlawrev-25107	146	75	not	not	PART
inlawrev-25107	146	76	discriminate	discriminate	VERB
inlawrev-25107	146	77	against	against	ADP
inlawrev-25107	146	78	interstate	interstate	NOUN
inlawrev-25107	146	79	commerce	commerce	NOUN
inlawrev-25107	146	80	,	,	PUNCT
inlawrev-25107	146	81	and	and	CCONJ
inlawrev-25107	146	82	[	[	X
inlawrev-25107	146	83	4	4	X
inlawrev-25107	146	84	]	]	PUNCT
inlawrev-25107	146	85	is	be	AUX
inlawrev-25107	146	86	fairly	fairly	ADV
inlawrev-25107	146	87	related	relate	VERB
inlawrev-25107	146	88	to	to	ADP
inlawrev-25107	146	89	the	the	DET
inlawrev-25107	146	90	services	service	NOUN
inlawrev-25107	146	91	provided	provide	VERB
inlawrev-25107	146	92	by	by	ADP
inlawrev-25107	146	93	the	the	DET
inlawrev-25107	146	94	state	state	NOUN
inlawrev-25107	146	95	.	.	PUNCT
inlawrev-25107	146	96	’”63	’”63	PROPN
inlawrev-25107	147	1	the	the	DET
inlawrev-25107	147	2	bellas	bellas	PROPN
inlawrev-25107	147	3	hess	hess	PROPN
inlawrev-25107	147	4	decision	decision	NOUN
inlawrev-25107	147	5	,	,	PUNCT
inlawrev-25107	147	6	thus	thus	ADV
inlawrev-25107	147	7	,	,	PUNCT
inlawrev-25107	147	8	coincides	coincide	VERB
inlawrev-25107	147	9	with	with	ADP
inlawrev-25107	147	10	the	the	DET
inlawrev-25107	147	11	four	four	NUM
inlawrev-25107	147	12	requirements	requirement	NOUN
inlawrev-25107	147	13	of	of	ADP
inlawrev-25107	147	14	the	the	DET
inlawrev-25107	147	15	complete	complete	ADJ
inlawrev-25107	147	16	auto	auto	NOUN
inlawrev-25107	147	17	test	test	NOUN
inlawrev-25107	147	18	establishing	establish	VERB
inlawrev-25107	147	19	that	that	DET
inlawrev-25107	147	20	mail	mail	NOUN
inlawrev-25107	147	21	-	-	PUNCT
inlawrev-25107	147	22	order	order	NOUN
inlawrev-25107	147	23	retailers	retailer	NOUN
inlawrev-25107	147	24	,	,	PUNCT
inlawrev-25107	147	25	like	like	ADP
inlawrev-25107	147	26	quill	quill	NOUN
inlawrev-25107	147	27	,	,	PUNCT
inlawrev-25107	147	28	that	that	PRON
inlawrev-25107	147	29	do	do	AUX
inlawrev-25107	147	30	not	not	PART
inlawrev-25107	147	31	have	have	VERB
inlawrev-25107	147	32	a	a	DET
inlawrev-25107	147	33	physical	physical	ADJ
inlawrev-25107	147	34	presence	presence	NOUN
inlawrev-25107	147	35	within	within	ADP
inlawrev-25107	147	36	the	the	DET
inlawrev-25107	147	37	taxing	tax	VERB
inlawrev-25107	147	38	state	state	NOUN
inlawrev-25107	147	39	do	do	AUX
inlawrev-25107	147	40	not	not	PART
inlawrev-25107	147	41	meet	meet	VERB
inlawrev-25107	147	42	the	the	DET
inlawrev-25107	147	43	standard	standard	NOUN
inlawrev-25107	147	44	for	for	ADP
inlawrev-25107	147	45	substantial	substantial	ADJ
inlawrev-25107	147	46	nexus.64	nexus.64	NOUN
inlawrev-25107	147	47	so	so	ADV
inlawrev-25107	147	48	,	,	PUNCT
inlawrev-25107	147	49	although	although	SCONJ
inlawrev-25107	147	50	the	the	DET
inlawrev-25107	147	51	united	united	PROPN
inlawrev-25107	147	52	states	states	PROPN
inlawrev-25107	147	53	supreme	supreme	PROPN
inlawrev-25107	147	54	court	court	PROPN
inlawrev-25107	147	55	agreed	agree	VERB
inlawrev-25107	147	56	with	with	ADP
inlawrev-25107	147	57	the	the	DET
inlawrev-25107	147	58	north	north	PROPN
inlawrev-25107	147	59	dakota	dakota	PROPN
inlawrev-25107	147	60	supreme	supreme	PROPN
inlawrev-25107	147	61	court	court	PROPN
inlawrev-25107	147	62	that	that	SCONJ
inlawrev-25107	147	63	this	this	DET
inlawrev-25107	147	64	particular	particular	ADJ
inlawrev-25107	147	65	form	form	NOUN
inlawrev-25107	147	66	of	of	ADP
inlawrev-25107	147	67	taxation	taxation	NOUN
inlawrev-25107	147	68	did	do	AUX
inlawrev-25107	147	69	not	not	PART
inlawrev-25107	147	70	violate	violate	VERB
inlawrev-25107	147	71	the	the	DET
inlawrev-25107	147	72	due	due	ADJ
inlawrev-25107	147	73	process	process	NOUN
inlawrev-25107	147	74	clause	clause	NOUN
inlawrev-25107	147	75	,	,	PUNCT
inlawrev-25107	147	76	it	it	PRON
inlawrev-25107	147	77	found	find	VERB
inlawrev-25107	147	78	that	that	SCONJ
inlawrev-25107	147	79	quill	quill	NOUN
inlawrev-25107	147	80	’s	’s	PART
inlawrev-25107	147	81	lack	lack	NOUN
inlawrev-25107	147	82	of	of	ADP
inlawrev-25107	147	83	physical	physical	ADJ
inlawrev-25107	147	84	presence	presence	NOUN
inlawrev-25107	147	85	in	in	ADP
inlawrev-25107	147	86	north	north	PROPN
inlawrev-25107	147	87	dakota	dakota	PROPN
inlawrev-25107	147	88	prevented	prevent	VERB
inlawrev-25107	147	89	the	the	DET
inlawrev-25107	147	90	state	state	NOUN
inlawrev-25107	147	91	from	from	ADP
inlawrev-25107	147	92	imposing	impose	VERB
inlawrev-25107	147	93	a	a	DET
inlawrev-25107	147	94	use	use	NOUN
inlawrev-25107	147	95	tax	tax	NOUN
inlawrev-25107	147	96	under	under	ADP
inlawrev-25107	147	97	the	the	DET
inlawrev-25107	147	98	commerce	commerce	NOUN
inlawrev-25107	147	99	clause.65	clause.65	PROPN
inlawrev-25107	147	100	as	as	ADP
inlawrev-25107	147	101	further	further	ADJ
inlawrev-25107	147	102	justification	justification	NOUN
inlawrev-25107	147	103	for	for	ADP
inlawrev-25107	147	104	its	its	PRON
inlawrev-25107	147	105	decision	decision	NOUN
inlawrev-25107	147	106	,	,	PUNCT
inlawrev-25107	147	107	the	the	DET
inlawrev-25107	147	108	supreme	supreme	PROPN
inlawrev-25107	147	109	court	court	PROPN
inlawrev-25107	147	110	emphasized	emphasize	VERB
inlawrev-25107	147	111	that	that	SCONJ
inlawrev-25107	147	112	the	the	DET
inlawrev-25107	147	113	physical	physical	ADJ
inlawrev-25107	147	114	presence	presence	NOUN
inlawrev-25107	147	115	rule	rule	NOUN
inlawrev-25107	147	116	provided	provide	VERB
inlawrev-25107	147	117	the	the	DET
inlawrev-25107	147	118	added	add	VERB
inlawrev-25107	147	119	benefit	benefit	NOUN
inlawrev-25107	147	120	of	of	ADP
inlawrev-25107	147	121	certainty	certainty	NOUN
inlawrev-25107	147	122	and	and	CCONJ
inlawrev-25107	147	123	the	the	DET
inlawrev-25107	147	124	administrative	administrative	ADJ
inlawrev-25107	147	125	ease	ease	NOUN
inlawrev-25107	147	126	of	of	ADP
inlawrev-25107	147	127	a	a	DET
inlawrev-25107	147	128	“	"	PUNCT
inlawrev-25107	147	129	bright	bright	ADJ
inlawrev-25107	147	130	-	-	PUNCT
inlawrev-25107	147	131	line	line	NOUN
inlawrev-25107	147	132	”	"	PUNCT
inlawrev-25107	147	133	test.66	test.66	NOUN
inlawrev-25107	147	134	the	the	DET
inlawrev-25107	147	135	physical	physical	ADJ
inlawrev-25107	147	136	presence	presence	NOUN
inlawrev-25107	147	137	rule	rule	NOUN
inlawrev-25107	147	138	had	have	AUX
inlawrev-25107	147	139	now	now	ADV
inlawrev-25107	147	140	withstood	withstand	VERB
inlawrev-25107	147	141	almost	almost	ADV
inlawrev-25107	147	142	thirty	thirty	NUM
inlawrev-25107	147	143	years	year	NOUN
inlawrev-25107	147	144	of	of	ADP
inlawrev-25107	147	145	challenges	challenge	NOUN
inlawrev-25107	147	146	,	,	PUNCT
inlawrev-25107	147	147	from	from	ADP
inlawrev-25107	147	148	bellas	bellas	PROPN
inlawrev-25107	147	149	hess	hess	PROPN
inlawrev-25107	147	150	to	to	ADP
inlawrev-25107	147	151	quill	quill	PROPN
inlawrev-25107	147	152	,	,	PUNCT
inlawrev-25107	147	153	but	but	CCONJ
inlawrev-25107	147	154	that	that	PRON
inlawrev-25107	147	155	did	do	AUX
inlawrev-25107	147	156	not	not	PART
inlawrev-25107	147	157	stop	stop	VERB
inlawrev-25107	147	158	state	state	NOUN
inlawrev-25107	147	159	governments	government	NOUN
inlawrev-25107	147	160	from	from	ADP
inlawrev-25107	147	161	trying	try	VERB
inlawrev-25107	147	162	to	to	PART
inlawrev-25107	147	163	find	find	VERB
inlawrev-25107	147	164	ways	way	NOUN
inlawrev-25107	147	165	around	around	ADP
inlawrev-25107	147	166	it	it	PRON
inlawrev-25107	147	167	.	.	PUNCT
inlawrev-25107	148	1	b.	b.	PROPN
inlawrev-25107	148	2	kill	kill	VERB
inlawrev-25107	148	3	quill	quill	NOUN
inlawrev-25107	148	4	in	in	ADP
inlawrev-25107	148	5	the	the	DET
inlawrev-25107	148	6	aftermath	aftermath	NOUN
inlawrev-25107	148	7	of	of	ADP
inlawrev-25107	148	8	quill	quill	NOUN
inlawrev-25107	148	9	,	,	PUNCT
inlawrev-25107	148	10	states	state	NOUN
inlawrev-25107	148	11	attempted	attempt	VERB
inlawrev-25107	148	12	numerous	numerous	ADJ
inlawrev-25107	148	13	ways	way	NOUN
inlawrev-25107	148	14	to	to	PART
inlawrev-25107	148	15	get	get	VERB
inlawrev-25107	148	16	around	around	ADP
inlawrev-25107	148	17	the	the	DET
inlawrev-25107	148	18	barrier	barrier	NOUN
inlawrev-25107	148	19	of	of	ADP
inlawrev-25107	148	20	the	the	DET
inlawrev-25107	148	21	physical	physical	ADJ
inlawrev-25107	148	22	presence	presence	NOUN
inlawrev-25107	148	23	rule	rule	NOUN
inlawrev-25107	148	24	.	.	PUNCT
inlawrev-25107	149	1	these	these	DET
inlawrev-25107	149	2	efforts	effort	NOUN
inlawrev-25107	149	3	are	be	AUX
inlawrev-25107	149	4	commonly	commonly	ADV
inlawrev-25107	149	5	referred	refer	VERB
inlawrev-25107	149	6	to	to	ADP
inlawrev-25107	149	7	as	as	ADP
inlawrev-25107	149	8	the	the	DET
inlawrev-25107	149	9	“	"	PUNCT
inlawrev-25107	149	10	kill	kill	VERB
inlawrev-25107	149	11	quill	quill	NOUN
inlawrev-25107	149	12	”	"	PUNCT
inlawrev-25107	149	13	movement.67	movement.67	PROPN
inlawrev-25107	149	14	the	the	DET
inlawrev-25107	149	15	streamlined	streamlined	ADJ
inlawrev-25107	149	16	sales	sale	NOUN
inlawrev-25107	149	17	tax	tax	NOUN
inlawrev-25107	149	18	project	project	NOUN
inlawrev-25107	149	19	(	(	PUNCT
inlawrev-25107	149	20	“	"	PUNCT
inlawrev-25107	149	21	sstp	sstp	X
inlawrev-25107	149	22	”	"	PUNCT
inlawrev-25107	149	23	)	)	PUNCT
inlawrev-25107	149	24	,	,	PUNCT
inlawrev-25107	149	25	succeeded	succeed	VERB
inlawrev-25107	149	26	by	by	ADP
inlawrev-25107	149	27	the	the	DET
inlawrev-25107	149	28	streamlined	streamlined	ADJ
inlawrev-25107	149	29	sales	sale	NOUN
inlawrev-25107	149	30	and	and	CCONJ
inlawrev-25107	149	31	use	use	VERB
inlawrev-25107	149	32	tax	tax	NOUN
inlawrev-25107	149	33	agreement	agreement	NOUN
inlawrev-25107	149	34	(	(	PUNCT
inlawrev-25107	149	35	“	"	PUNCT
inlawrev-25107	149	36	ssuta	ssuta	NOUN
inlawrev-25107	149	37	”	"	PUNCT
inlawrev-25107	149	38	)	)	PUNCT
inlawrev-25107	149	39	,	,	PUNCT
inlawrev-25107	149	40	is	be	AUX
inlawrev-25107	149	41	one	one	NUM
inlawrev-25107	149	42	way	way	NOUN
inlawrev-25107	149	43	states	state	NOUN
inlawrev-25107	149	44	have	have	AUX
inlawrev-25107	149	45	confronted	confront	VERB
inlawrev-25107	149	46	the	the	DET
inlawrev-25107	149	47	issues	issue	NOUN
inlawrev-25107	149	48	caused	cause	VERB
inlawrev-25107	149	49	by	by	ADP
inlawrev-25107	149	50	quill.6	quill.6	PROPN
inlawrev-25107	149	51	8	8	NUM
inlawrev-25107	149	52	since	since	SCONJ
inlawrev-25107	149	53	1999	1999	NUM
inlawrev-25107	149	54	,	,	PUNCT
inlawrev-25107	149	55	a	a	DET
inlawrev-25107	149	56	subset	subset	NOUN
inlawrev-25107	149	57	of	of	ADP
inlawrev-25107	149	58	states	state	NOUN
inlawrev-25107	149	59	has	have	AUX
inlawrev-25107	149	60	been	be	AUX
inlawrev-25107	149	61	working	work	VERB
inlawrev-25107	149	62	to	to	PART
inlawrev-25107	149	63	simplify	simplify	VERB
inlawrev-25107	149	64	the	the	DET
inlawrev-25107	149	65	collection	collection	NOUN
inlawrev-25107	149	66	of	of	ADP
inlawrev-25107	149	67	sales	sale	NOUN
inlawrev-25107	149	68	tax	tax	NOUN
inlawrev-25107	149	69	in	in	ADP
inlawrev-25107	149	70	hopes	hope	NOUN
inlawrev-25107	149	71	that	that	SCONJ
inlawrev-25107	149	72	congress	congress	PROPN
inlawrev-25107	149	73	would	would	AUX
inlawrev-25107	149	74	finally	finally	ADV
inlawrev-25107	149	75	be	be	AUX
inlawrev-25107	149	76	persuaded	persuade	VERB
inlawrev-25107	149	77	to	to	PART
inlawrev-25107	149	78	allow	allow	VERB
inlawrev-25107	149	79	states	state	NOUN
inlawrev-25107	149	80	to	to	PART
inlawrev-25107	149	81	require	require	VERB
inlawrev-25107	149	82	remote	remote	ADJ
inlawrev-25107	149	83	sellers	seller	NOUN
inlawrev-25107	149	84	to	to	PART
inlawrev-25107	149	85	collect	collect	VERB
inlawrev-25107	149	86	and	and	CCONJ
inlawrev-25107	149	87	remit	remit	VERB
inlawrev-25107	149	88	sales	sale	NOUN
inlawrev-25107	149	89	and	and	CCONJ
inlawrev-25107	149	90	use	use	VERB
inlawrev-25107	149	91	tax.69	tax.69	NOUN
inlawrev-25107	149	92	the	the	DET
inlawrev-25107	149	93	goal	goal	NOUN
inlawrev-25107	149	94	of	of	ADP
inlawrev-25107	149	95	the	the	DET
inlawrev-25107	149	96	ssuta	ssuta	NOUN
inlawrev-25107	149	97	is	be	AUX
inlawrev-25107	149	98	to	to	PART
inlawrev-25107	149	99	,	,	PUNCT
inlawrev-25107	149	100	“	"	PUNCT
inlawrev-25107	149	101	(	(	PUNCT
inlawrev-25107	149	102	1	1	X
inlawrev-25107	149	103	)	)	PUNCT
inlawrev-25107	149	104	significantly	significantly	ADV
inlawrev-25107	149	105	reduce	reduce	VERB
inlawrev-25107	149	106	,	,	PUNCT
inlawrev-25107	149	107	if	if	SCONJ
inlawrev-25107	149	108	not	not	PART
inlawrev-25107	149	109	eliminate	eliminate	VERB
inlawrev-25107	149	110	,	,	PUNCT
inlawrev-25107	149	111	the	the	DET
inlawrev-25107	149	112	current	current	ADJ
inlawrev-25107	149	113	compliance	compliance	NOUN
inlawrev-25107	149	114	and	and	CCONJ
inlawrev-25107	149	115	administrative	administrative	ADJ
inlawrev-25107	149	116	burdens	burden	NOUN
inlawrev-25107	149	117	imposed	impose	VERB
inlawrev-25107	149	118	upon	upon	SCONJ
inlawrev-25107	149	119	remote	remote	ADJ
inlawrev-25107	149	120	sellers	seller	NOUN
inlawrev-25107	149	121	;	;	PUNCT
inlawrev-25107	149	122	and	and	CCONJ
inlawrev-25107	149	123	(	(	PUNCT
inlawrev-25107	149	124	2	2	X
inlawrev-25107	149	125	)	)	PUNCT
inlawrev-25107	149	126	preserve	preserve	VERB
inlawrev-25107	149	127	state	state	NOUN
inlawrev-25107	149	128	and	and	CCONJ
inlawrev-25107	149	129	local	local	ADJ
inlawrev-25107	149	130	sovereignty	sovereignty	NOUN
inlawrev-25107	149	131	.	.	PUNCT
inlawrev-25107	150	1	”70	”70	PROPN
inlawrev-25107	150	2	today	today	NOUN
inlawrev-25107	150	3	,	,	PUNCT
inlawrev-25107	150	4	twenty	twenty	NUM
inlawrev-25107	150	5	-	-	PUNCT
inlawrev-25107	150	6	four	four	NUM
inlawrev-25107	150	7	states	state	NOUN
inlawrev-25107	150	8	are	be	AUX
inlawrev-25107	150	9	members	member	NOUN
inlawrev-25107	150	10	of	of	ADP
inlawrev-25107	150	11	the	the	DET
inlawrev-25107	150	12	ssuta	ssuta	NOUN
inlawrev-25107	150	13	,	,	PUNCT
inlawrev-25107	150	14	but	but	CCONJ
inlawrev-25107	150	15	these	these	DET
inlawrev-25107	150	16	62	62	NUM
inlawrev-25107	150	17	.	.	PUNCT
inlawrev-25107	151	1	i	i	PRON
inlawrev-25107	151	2	d.	d.	PROPN
inlawrev-25107	151	3	at	at	ADP
inlawrev-25107	151	4	310	310	NUM
inlawrev-25107	151	5	.	.	PROPN
inlawrev-25107	151	6	63	63	NUM
inlawrev-25107	151	7	.	.	PUNCT
inlawrev-25107	152	1	i	i	PRON
inlawrev-25107	152	2	d.	d.	PROPN
inlawrev-25107	152	3	at	at	ADP
inlawrev-25107	152	4	311	311	NUM
inlawrev-25107	152	5	(	(	PUNCT
inlawrev-25107	152	6	quoting	quote	VERB
inlawrev-25107	152	7	complete	complete	ADJ
inlawrev-25107	152	8	auto	auto	NOUN
inlawrev-25107	152	9	transit	transit	NOUN
inlawrev-25107	152	10	,	,	PUNCT
inlawrev-25107	152	11	inc	inc	PROPN
inlawrev-25107	152	12	.	.	PROPN
inlawrev-25107	153	1	v.	v.	PROPN
inlawrev-25107	153	2	brady	brady	PROPN
inlawrev-25107	153	3	,	,	PUNCT
inlawrev-25107	154	1	430	430	NUM
inlawrev-25107	154	2	u.s	u.s	PROPN
inlawrev-25107	154	3	.	.	PROPN
inlawrev-25107	154	4	274	274	NUM
inlawrev-25107	154	5	,	,	PUNCT
inlawrev-25107	154	6	279	279	NUM
inlawrev-25107	154	7	(	(	PUNCT
inlawrev-25107	154	8	1977	1977	NUM
inlawrev-25107	154	9	)	)	PUNCT
inlawrev-25107	154	10	)	)	PUNCT
inlawrev-25107	154	11	.	.	PUNCT
inlawrev-25107	155	1	64	64	NUM
inlawrev-25107	155	2	.	.	PUNCT
inlawrev-25107	156	1	i	i	PRON
inlawrev-25107	156	2	d.	d.	PROPN
inlawrev-25107	156	3	65	65	NUM
inlawrev-25107	156	4	.	.	PUNCT
inlawrev-25107	157	1	i	i	PRON
inlawrev-25107	157	2	d.	d.	PROPN
inlawrev-25107	157	3	at	at	ADP
inlawrev-25107	157	4	312	312	NUM
inlawrev-25107	157	5	-	-	SYM
inlawrev-25107	157	6	13	13	NUM
inlawrev-25107	157	7	.	.	PUNCT
inlawrev-25107	158	1	66	66	NUM
inlawrev-25107	158	2	.	.	PUNCT
inlawrev-25107	159	1	i	i	PRON
inlawrev-25107	159	2	d.	d.	PROPN
inlawrev-25107	159	3	at	at	ADP
inlawrev-25107	159	4	317	317	NUM
inlawrev-25107	159	5	-	-	SYM
inlawrev-25107	159	6	18	18	NUM
inlawrev-25107	159	7	.	.	NOUN
inlawrev-25107	159	8	67	67	NUM
inlawrev-25107	159	9	.	.	PUNCT
inlawrev-25107	160	1	sarah	sarah	PROPN
inlawrev-25107	160	2	vergel	vergel	PROPN
inlawrev-25107	160	3	de	de	X
inlawrev-25107	160	4	dios	dios	X
inlawrev-25107	160	5	,	,	PUNCT
inlawrev-25107	160	6	sarah	sarah	PROPN
inlawrev-25107	160	7	mcgahan	mcgahan	NOUN
inlawrev-25107	160	8	&	&	CCONJ
inlawrev-25107	160	9	harley	harley	PROPN
inlawrev-25107	160	10	duncan	duncan	PROPN
inlawrev-25107	160	11	,	,	PUNCT
inlawrev-25107	160	12	ride	ride	VERB
inlawrev-25107	160	13	or	or	CCONJ
inlawrev-25107	160	14	die	die	VERB
inlawrev-25107	160	15	?	?	PUNCT
inlawrev-25107	161	1	recent	recent	ADJ
inlawrev-25107	161	2	efforts	effort	NOUN
inlawrev-25107	161	3	to	to	PART
inlawrev-25107	161	4	erode	erode	VERB
inlawrev-25107	161	5	or	or	CCONJ
inlawrev-25107	161	6	overturn	overturn	VERB
inlawrev-25107	161	7	quill	quill	NOUN
inlawrev-25107	161	8	,	,	PUNCT
inlawrev-25107	161	9	27	27	NUM
inlawrev-25107	161	10	-	-	PUNCT
inlawrev-25107	161	11	oct	oct	PROPN
inlawrev-25107	161	12	j.	j.	PROPN
inlawrev-25107	161	13	multistate	multistate	PROPN
inlawrev-25107	161	14	tax’n	tax’n	NUM
inlawrev-25107	161	15	8	8	NUM
inlawrev-25107	161	16	,	,	PUNCT
inlawrev-25107	161	17	9	9	NUM
inlawrev-25107	161	18	(	(	PUNCT
inlawrev-25107	161	19	2017	2017	NUM
inlawrev-25107	161	20	)	)	PUNCT
inlawrev-25107	161	21	.	.	PUNCT
inlawrev-25107	162	1	68	68	NUM
inlawrev-25107	162	2	.	.	PUNCT
inlawrev-25107	162	3	judith	judith	PROPN
inlawrev-25107	162	4	lohman	lohman	PROPN
inlawrev-25107	162	5	,	,	PUNCT
inlawrev-25107	162	6	streamlined	streamline	VERB
inlawrev-25107	162	7	sales	sale	NOUN
inlawrev-25107	162	8	and	and	CCONJ
inlawrev-25107	162	9	use	use	VERB
inlawrev-25107	162	10	tax	tax	NOUN
inlawrev-25107	162	11	agreement	agreement	NOUN
inlawrev-25107	162	12	,	,	PUNCT
inlawrev-25107	162	13	olr	olr	NOUN
inlawrev-25107	162	14	research	research	NOUN
inlawrev-25107	162	15	report	report	PROPN
inlawrev-25107	162	16	(	(	PUNCT
inlawrev-25107	162	17	sept	sept	PROPN
inlawrev-25107	162	18	.	.	PROPN
inlawrev-25107	162	19	19	19	NUM
inlawrev-25107	162	20	,	,	PUNCT
inlawrev-25107	162	21	2006	2006	NUM
inlawrev-25107	162	22	)	)	PUNCT
inlawrev-25107	162	23	,	,	PUNCT
inlawrev-25107	162	24	https://www.cga.ct.gov/2006/rpt/2006-r-0558.htm	https://www.cga.ct.gov/2006/rpt/2006-r-0558.htm	X
inlawrev-25107	163	1	[	[	X
inlawrev-25107	163	2	https://perma.cc/wp3zjkrp	https://perma.cc/wp3zjkrp	X
inlawrev-25107	163	3	]	]	X
inlawrev-25107	163	4	.	.	PUNCT
inlawrev-25107	164	1	69	69	NUM
inlawrev-25107	164	2	.	.	PUNCT
inlawrev-25107	165	1	lila	lila	PROPN
inlawrev-25107	165	2	disque	disque	PROPN
inlawrev-25107	165	3	,	,	PUNCT
inlawrev-25107	165	4	beyond	beyond	ADP
inlawrev-25107	165	5	quill	quill	NOUN
inlawrev-25107	165	6	and	and	CCONJ
inlawrev-25107	165	7	congress	congress	PROPN
inlawrev-25107	165	8	:	:	PUNCT
inlawrev-25107	165	9	the	the	DET
inlawrev-25107	165	10	necessity	necessity	NOUN
inlawrev-25107	165	11	of	of	ADP
inlawrev-25107	165	12	sales	sale	NOUN
inlawrev-25107	165	13	tax	tax	NOUN
inlawrev-25107	165	14	enforcement	enforcement	NOUN
inlawrev-25107	165	15	and	and	CCONJ
inlawrev-25107	165	16	the	the	DET
inlawrev-25107	165	17	invention	invention	NOUN
inlawrev-25107	165	18	of	of	ADP
inlawrev-25107	165	19	a	a	DET
inlawrev-25107	165	20	new	new	ADJ
inlawrev-25107	165	21	approach	approach	NOUN
inlawrev-25107	165	22	,	,	PUNCT
inlawrev-25107	165	23	65	65	NUM
inlawrev-25107	165	24	am	am	NOUN
inlawrev-25107	165	25	.	.	PUNCT
inlawrev-25107	166	1	u.	u.	PROPN
inlawrev-25107	166	2	l.	l.	PROPN
inlawrev-25107	166	3	rev	rev	PROPN
inlawrev-25107	166	4	.	.	PROPN
inlawrev-25107	166	5	1163	1163	NUM
inlawrev-25107	166	6	,	,	PUNCT
inlawrev-25107	166	7	1165	1165	NUM
inlawrev-25107	166	8	-	-	SYM
inlawrev-25107	166	9	66	66	NUM
inlawrev-25107	166	10	(	(	PUNCT
inlawrev-25107	166	11	2016	2016	NUM
inlawrev-25107	166	12	)	)	PUNCT
inlawrev-25107	166	13	.	.	PUNCT
inlawrev-25107	167	1	70	70	NUM
inlawrev-25107	167	2	.	.	PUNCT
inlawrev-25107	168	1	joseph	joseph	PROPN
inlawrev-25107	168	2	bishop	bishop	PROPN
inlawrev-25107	168	3	-	-	PUNCT
inlawrev-25107	168	4	henchman	henchman	NOUN
inlawrev-25107	168	5	,	,	PUNCT
inlawrev-25107	168	6	the	the	DET
inlawrev-25107	168	7	history	history	NOUN
inlawrev-25107	168	8	of	of	ADP
inlawrev-25107	168	9	internet	internet	NOUN
inlawrev-25107	168	10	sales	sale	NOUN
inlawrev-25107	168	11	taxes	taxis	NOUN
inlawrev-25107	168	12	from	from	ADP
inlawrev-25107	168	13	1789	1789	NUM
inlawrev-25107	168	14	to	to	ADP
inlawrev-25107	168	15	the	the	DET
inlawrev-25107	168	16	present	present	ADJ
inlawrev-25107	168	17	170	170	NUM
inlawrev-25107	168	18	indiana	indiana	PROPN
inlawrev-25107	168	19	law	law	PROPN
inlawrev-25107	168	20	review	review	NOUN
inlawrev-25107	168	21	[	[	X
inlawrev-25107	168	22	vol	vol	NOUN
inlawrev-25107	168	23	.	.	PUNCT
inlawrev-25107	169	1	53:163	53:163	NUM
inlawrev-25107	169	2	states	state	NOUN
inlawrev-25107	169	3	represent	represent	VERB
inlawrev-25107	169	4	only	only	ADV
inlawrev-25107	169	5	thirty	thirty	NUM
inlawrev-25107	169	6	-	-	PUNCT
inlawrev-25107	169	7	one	one	NUM
inlawrev-25107	169	8	percent	percent	NOUN
inlawrev-25107	169	9	of	of	ADP
inlawrev-25107	169	10	the	the	DET
inlawrev-25107	169	11	united	united	PROPN
inlawrev-25107	169	12	states	states	PROPN
inlawrev-25107	169	13	population.71	population.71	VERB
inlawrev-25107	169	14	attributional	attributional	ADJ
inlawrev-25107	169	15	nexus	nexus	NOUN
inlawrev-25107	169	16	and	and	CCONJ
inlawrev-25107	169	17	click	click	VERB
inlawrev-25107	169	18	-	-	PUNCT
inlawrev-25107	169	19	through	through	ADP
inlawrev-25107	169	20	nexus	nexus	NOUN
inlawrev-25107	169	21	laws	law	NOUN
inlawrev-25107	169	22	are	be	AUX
inlawrev-25107	169	23	two	two	NUM
inlawrev-25107	169	24	more	more	ADV
inlawrev-25107	169	25	prominent	prominent	ADJ
inlawrev-25107	169	26	quill	quill	NOUN
inlawrev-25107	169	27	work	work	NOUN
inlawrev-25107	169	28	-	-	PUNCT
inlawrev-25107	169	29	arounds	around	NOUN
inlawrev-25107	169	30	.	.	PUNCT
inlawrev-25107	170	1	attributional	attributional	NOUN
inlawrev-25107	170	2	or	or	CCONJ
inlawrev-25107	170	3	affiliate	affiliate	NOUN
inlawrev-25107	170	4	nexus	nexus	NOUN
inlawrev-25107	170	5	laws	law	NOUN
inlawrev-25107	170	6	“	"	PUNCT
inlawrev-25107	170	7	generally	generally	ADV
inlawrev-25107	170	8	try	try	VERB
inlawrev-25107	170	9	to	to	PART
inlawrev-25107	170	10	come	come	VERB
inlawrev-25107	170	11	within	within	ADP
inlawrev-25107	170	12	the	the	DET
inlawrev-25107	170	13	confines	confine	NOUN
inlawrev-25107	170	14	of	of	ADP
inlawrev-25107	170	15	the	the	DET
inlawrev-25107	170	16	supreme	supreme	PROPN
inlawrev-25107	170	17	court	court	PROPN
inlawrev-25107	170	18	's	's	PART
inlawrev-25107	170	19	nexus	nexus	NOUN
inlawrev-25107	170	20	jurisprudence	jurisprudence	NOUN
inlawrev-25107	170	21	because	because	SCONJ
inlawrev-25107	170	22	they	they	PRON
inlawrev-25107	170	23	usually	usually	ADV
inlawrev-25107	170	24	presume	presume	VERB
inlawrev-25107	170	25	or	or	CCONJ
inlawrev-25107	170	26	dictate	dictate	VERB
inlawrev-25107	170	27	that	that	SCONJ
inlawrev-25107	170	28	nexus	nexus	NOUN
inlawrev-25107	170	29	is	be	AUX
inlawrev-25107	170	30	established	establish	VERB
inlawrev-25107	170	31	for	for	ADP
inlawrev-25107	170	32	an	an	DET
inlawrev-25107	170	33	out	out	ADJ
inlawrev-25107	170	34	-	-	PUNCT
inlawrev-25107	170	35	of	of	ADP
inlawrev-25107	170	36	-	-	PUNCT
inlawrev-25107	170	37	state	state	NOUN
inlawrev-25107	170	38	retailer	retailer	NOUN
inlawrev-25107	170	39	based	base	VERB
inlawrev-25107	170	40	on	on	ADP
inlawrev-25107	170	41	the	the	DET
inlawrev-25107	170	42	in	in	ADP
inlawrev-25107	170	43	-	-	PUNCT
inlawrev-25107	170	44	state	state	NOUN
inlawrev-25107	170	45	physical	physical	ADJ
inlawrev-25107	170	46	presence	presence	NOUN
inlawrev-25107	170	47	and	and	CCONJ
inlawrev-25107	170	48	activities	activity	NOUN
inlawrev-25107	170	49	of	of	ADP
inlawrev-25107	170	50	an	an	DET
inlawrev-25107	170	51	affiliate	affiliate	NOUN
inlawrev-25107	170	52	or	or	CCONJ
inlawrev-25107	170	53	unrelated	unrelated	ADJ
inlawrev-25107	170	54	party	party	NOUN
inlawrev-25107	170	55	.	.	PUNCT
inlawrev-25107	171	1	”72	”72	PROPN
inlawrev-25107	171	2	the	the	DET
inlawrev-25107	171	3	supreme	supreme	PROPN
inlawrev-25107	171	4	court	court	PROPN
inlawrev-25107	171	5	routinely	routinely	ADV
inlawrev-25107	171	6	upheld	uphold	VERB
inlawrev-25107	171	7	such	such	ADJ
inlawrev-25107	171	8	laws	law	NOUN
inlawrev-25107	171	9	“	"	PUNCT
inlawrev-25107	171	10	if	if	SCONJ
inlawrev-25107	171	11	the	the	DET
inlawrev-25107	171	12	in	in	ADP
inlawrev-25107	171	13	-	-	PUNCT
inlawrev-25107	171	14	state	state	NOUN
inlawrev-25107	171	15	person	person	NOUN
inlawrev-25107	171	16	's	's	PART
inlawrev-25107	171	17	actions	action	NOUN
inlawrev-25107	171	18	are	be	AUX
inlawrev-25107	171	19	‘	'	PUNCT
inlawrev-25107	171	20	significantly	significantly	ADV
inlawrev-25107	171	21	associated	associate	VERB
inlawrev-25107	171	22	with	with	ADP
inlawrev-25107	171	23	an	an	DET
inlawrev-25107	171	24	out	out	ADV
inlawrev-25107	171	25	-	-	PUNCT
inlawrev-25107	171	26	of	of	ADP
inlawrev-25107	171	27	-	-	PUNCT
inlawrev-25107	171	28	state	state	NOUN
inlawrev-25107	171	29	retailer	retailer	NOUN
inlawrev-25107	171	30	's	's	PART
inlawrev-25107	171	31	ability	ability	NOUN
inlawrev-25107	171	32	to	to	PART
inlawrev-25107	171	33	establish	establish	VERB
inlawrev-25107	171	34	and	and	CCONJ
inlawrev-25107	171	35	maintain	maintain	VERB
inlawrev-25107	171	36	a	a	DET
inlawrev-25107	171	37	market	market	NOUN
inlawrev-25107	171	38	for	for	ADP
inlawrev-25107	171	39	sales	sale	NOUN
inlawrev-25107	171	40	in	in	ADP
inlawrev-25107	171	41	the	the	DET
inlawrev-25107	171	42	state	state	NOUN
inlawrev-25107	171	43	.	.	PUNCT
inlawrev-25107	172	1	’”73	’”73	X
inlawrev-25107	172	2	attributional	attributional	NOUN
inlawrev-25107	172	3	or	or	CCONJ
inlawrev-25107	172	4	affiliate	affiliate	NOUN
inlawrev-25107	172	5	nexus	nexus	NOUN
inlawrev-25107	172	6	was	be	AUX
inlawrev-25107	172	7	a	a	DET
inlawrev-25107	172	8	state	state	NOUN
inlawrev-25107	172	9	’s	’s	PART
inlawrev-25107	172	10	counter	counter	NOUN
inlawrev-25107	172	11	-	-	NOUN
inlawrev-25107	172	12	punch	punch	NOUN
inlawrev-25107	172	13	to	to	ADP
inlawrev-25107	172	14	taxpayers	taxpayer	NOUN
inlawrev-25107	172	15	isolating	isolate	VERB
inlawrev-25107	172	16	nexus	nexus	NOUN
inlawrev-25107	172	17	-	-	PUNCT
inlawrev-25107	172	18	creating	create	VERB
inlawrev-25107	172	19	business	business	NOUN
inlawrev-25107	172	20	functions	function	NOUN
inlawrev-25107	172	21	into	into	ADP
inlawrev-25107	172	22	separate	separate	ADJ
inlawrev-25107	172	23	business	business	NOUN
inlawrev-25107	172	24	entities	entity	NOUN
inlawrev-25107	172	25	,	,	PUNCT
inlawrev-25107	172	26	protecting	protect	VERB
inlawrev-25107	172	27	their	their	PRON
inlawrev-25107	172	28	profits	profit	NOUN
inlawrev-25107	172	29	from	from	ADP
inlawrev-25107	172	30	taxation	taxation	NOUN
inlawrev-25107	172	31	by	by	ADP
inlawrev-25107	172	32	multiple	multiple	ADJ
inlawrev-25107	172	33	jurisdictions.74	jurisdictions.74	ADJ
inlawrev-25107	172	34	states	state	NOUN
inlawrev-25107	173	1	have	have	AUX
inlawrev-25107	173	2	successfully	successfully	ADV
inlawrev-25107	173	3	asserted	assert	VERB
inlawrev-25107	173	4	attributional	attributional	NOUN
inlawrev-25107	173	5	or	or	CCONJ
inlawrev-25107	173	6	affiliate	affiliate	NOUN
inlawrev-25107	173	7	nexus	nexus	NOUN
inlawrev-25107	173	8	with	with	ADP
inlawrev-25107	173	9	remote	remote	ADJ
inlawrev-25107	173	10	sellers	seller	NOUN
inlawrev-25107	173	11	by	by	ADP
inlawrev-25107	173	12	claiming	claim	VERB
inlawrev-25107	173	13	the	the	DET
inlawrev-25107	173	14	business	business	NOUN
inlawrev-25107	173	15	subjected	subject	VERB
inlawrev-25107	173	16	itself	itself	PRON
inlawrev-25107	173	17	to	to	ADP
inlawrev-25107	173	18	the	the	DET
inlawrev-25107	173	19	taxing	tax	VERB
inlawrev-25107	173	20	power	power	NOUN
inlawrev-25107	173	21	of	of	ADP
inlawrev-25107	173	22	the	the	DET
inlawrev-25107	173	23	state	state	NOUN
inlawrev-25107	173	24	by	by	ADP
inlawrev-25107	173	25	exerting	exert	VERB
inlawrev-25107	173	26	control	control	NOUN
inlawrev-25107	173	27	over	over	ADP
inlawrev-25107	173	28	its	its	PRON
inlawrev-25107	173	29	in	in	ADP
inlawrev-25107	173	30	-	-	PUNCT
inlawrev-25107	173	31	state	state	NOUN
inlawrev-25107	173	32	subsidiary.75	subsidiary.75	NOUN
inlawrev-25107	173	33	on	on	ADP
inlawrev-25107	173	34	the	the	DET
inlawrev-25107	173	35	other	other	ADJ
inlawrev-25107	173	36	hand	hand	NOUN
inlawrev-25107	173	37	,	,	PUNCT
inlawrev-25107	173	38	taxpayers	taxpayer	NOUN
inlawrev-25107	173	39	using	use	VERB
inlawrev-25107	173	40	this	this	DET
inlawrev-25107	173	41	isolation	isolation	NOUN
inlawrev-25107	173	42	strategy	strategy	NOUN
inlawrev-25107	173	43	have	have	AUX
inlawrev-25107	173	44	often	often	ADV
inlawrev-25107	173	45	prevailed	prevail	VERB
inlawrev-25107	173	46	if	if	SCONJ
inlawrev-25107	173	47	they	they	PRON
inlawrev-25107	173	48	can	can	AUX
inlawrev-25107	173	49	prove	prove	VERB
inlawrev-25107	173	50	that	that	SCONJ
inlawrev-25107	173	51	the	the	DET
inlawrev-25107	173	52	segregation	segregation	NOUN
inlawrev-25107	173	53	was	be	AUX
inlawrev-25107	173	54	done	do	VERB
inlawrev-25107	173	55	for	for	ADP
inlawrev-25107	173	56	business	business	NOUN
inlawrev-25107	173	57	purposes	purpose	NOUN
inlawrev-25107	173	58	other	other	ADJ
inlawrev-25107	173	59	than	than	ADP
inlawrev-25107	173	60	reducing	reduce	VERB
inlawrev-25107	173	61	tax	tax	NOUN
inlawrev-25107	173	62	expense.76	expense.76	PROPN
inlawrev-25107	173	63	some	some	DET
inlawrev-25107	173	64	states	state	NOUN
inlawrev-25107	173	65	have	have	AUX
inlawrev-25107	173	66	enacted	enact	VERB
inlawrev-25107	173	67	click	click	NOUN
inlawrev-25107	173	68	-	-	PUNCT
inlawrev-25107	173	69	through	through	ADP
inlawrev-25107	173	70	nexus	nexus	NOUN
inlawrev-25107	173	71	statutes	statute	NOUN
inlawrev-25107	173	72	to	to	PART
inlawrev-25107	173	73	create	create	VERB
inlawrev-25107	173	74	substantial	substantial	ADJ
inlawrev-25107	173	75	nexus	nexus	NOUN
inlawrev-25107	173	76	with	with	ADP
inlawrev-25107	173	77	remote	remote	ADJ
inlawrev-25107	173	78	internet	internet	NOUN
inlawrev-25107	173	79	sellers	seller	NOUN
inlawrev-25107	173	80	that	that	PRON
inlawrev-25107	173	81	have	have	VERB
inlawrev-25107	173	82	agreements	agreement	NOUN
inlawrev-25107	173	83	to	to	PART
inlawrev-25107	173	84	place	place	VERB
inlawrev-25107	173	85	links	link	NOUN
inlawrev-25107	173	86	on	on	ADP
inlawrev-25107	173	87	in	in	ADP
inlawrev-25107	173	88	-	-	PUNCT
inlawrev-25107	173	89	state	state	NOUN
inlawrev-25107	173	90	residents	resident	NOUN
inlawrev-25107	173	91	’	’	PART
inlawrev-25107	173	92	websites	website	NOUN
inlawrev-25107	173	93	that	that	SCONJ
inlawrev-25107	173	94	“	"	PUNCT
inlawrev-25107	173	95	click	click	VERB
inlawrev-25107	173	96	-	-	PUNCT
inlawrev-25107	173	97	through	through	NOUN
inlawrev-25107	173	98	”	"	PUNCT
inlawrev-25107	173	99	to	to	ADP
inlawrev-25107	173	100	the	the	DET
inlawrev-25107	173	101	remote	remote	ADJ
inlawrev-25107	173	102	sellers	seller	NOUN
inlawrev-25107	173	103	’	'	PUNCT
inlawrev-25107	173	104	inventory.77	inventory.77	PROPN
inlawrev-25107	173	105	states	state	NOUN
inlawrev-25107	173	106	justified	justify	VERB
inlawrev-25107	173	107	taxation	taxation	NOUN
inlawrev-25107	173	108	of	of	ADP
inlawrev-25107	173	109	these	these	DET
inlawrev-25107	173	110	transactions	transaction	NOUN
inlawrev-25107	173	111	by	by	ADP
inlawrev-25107	173	112	arguing	argue	VERB
inlawrev-25107	173	113	that	that	SCONJ
inlawrev-25107	173	114	the	the	DET
inlawrev-25107	173	115	remote	remote	ADJ
inlawrev-25107	173	116	seller	seller	NOUN
inlawrev-25107	173	117	has	have	VERB
inlawrev-25107	173	118	contractual	contractual	ADJ
inlawrev-25107	173	119	presence	presence	NOUN
inlawrev-25107	173	120	in	in	ADP
inlawrev-25107	173	121	the	the	DET
inlawrev-25107	173	122	taxing	tax	VERB
inlawrev-25107	173	123	state	state	NOUN
inlawrev-25107	173	124	through	through	ADP
inlawrev-25107	173	125	its	its	PRON
inlawrev-25107	173	126	use	use	NOUN
inlawrev-25107	173	127	of	of	ADP
inlawrev-25107	173	128	contracts	contract	NOUN
inlawrev-25107	173	129	with	with	ADP
inlawrev-25107	173	130	the	the	DET
inlawrev-25107	173	131	instate	instate	ADJ
inlawrev-25107	173	132	resident	resident	NOUN
inlawrev-25107	173	133	website	website	NOUN
inlawrev-25107	173	134	operators.78	operators.78	PROPN
inlawrev-25107	173	135	new	new	PROPN
inlawrev-25107	173	136	york	york	PROPN
inlawrev-25107	173	137	was	be	AUX
inlawrev-25107	173	138	the	the	DET
inlawrev-25107	173	139	first	first	ADJ
inlawrev-25107	173	140	state	state	NOUN
inlawrev-25107	173	141	to	to	PART
inlawrev-25107	173	142	attempt	attempt	VERB
inlawrev-25107	173	143	this	this	DET
inlawrev-25107	173	144	strategy	strategy	NOUN
inlawrev-25107	173	145	,	,	PUNCT
inlawrev-25107	173	146	but	but	CCONJ
inlawrev-25107	173	147	amazon.com	amazon.com	NOUN
inlawrev-25107	173	148	and	and	CCONJ
inlawrev-25107	173	149	overtsock.com	overtsock.com	X
inlawrev-25107	173	150	promptly	promptly	ADV
inlawrev-25107	173	151	challenged.79	challenged.79	VERB
inlawrev-25107	173	152	the	the	DET
inlawrev-25107	173	153	supreme	supreme	PROPN
inlawrev-25107	173	154	court	court	PROPN
inlawrev-25107	173	155	of	of	ADP
inlawrev-25107	173	156	new	new	PROPN
inlawrev-25107	173	157	york	york	PROPN
inlawrev-25107	173	158	upheld	uphold	VERB
inlawrev-25107	173	159	the	the	DET
inlawrev-25107	173	160	click	click	VERB
inlawrev-25107	173	161	-	-	PUNCT
inlawrev-25107	173	162	through	through	ADP
inlawrev-25107	173	163	nexus	nexus	NOUN
inlawrev-25107	173	164	law	law	NOUN
inlawrev-25107	173	165	,	,	PUNCT
inlawrev-25107	173	166	and	and	CCONJ
inlawrev-25107	173	167	the	the	DET
inlawrev-25107	173	168	new	new	PROPN
inlawrev-25107	173	169	york	york	PROPN
inlawrev-25107	173	170	court	court	PROPN
inlawrev-25107	173	171	of	of	ADP
inlawrev-25107	173	172	appeals	appeals	PROPN
inlawrev-25107	173	173	denied	deny	VERB
inlawrev-25107	173	174	certiorari.80	certiorari.80	NOUN
inlawrev-25107	173	175	as	as	ADP
inlawrev-25107	173	176	a	a	DET
inlawrev-25107	173	177	result	result	NOUN
inlawrev-25107	173	178	,	,	PUNCT
inlawrev-25107	173	179	other	other	ADJ
inlawrev-25107	173	180	states	state	NOUN
inlawrev-25107	173	181	have	have	AUX
inlawrev-25107	173	182	passed	pass	VERB
inlawrev-25107	173	183	click	click	VERB
inlawrev-25107	173	184	-	-	PUNCT
inlawrev-25107	173	185	through	through	ADP
inlawrev-25107	173	186	nexus	nexus	NOUN
inlawrev-25107	173	187	laws	law	NOUN
inlawrev-25107	173	188	,	,	PUNCT
inlawrev-25107	173	189	and	and	CCONJ
inlawrev-25107	173	190	remote	remote	ADJ
inlawrev-25107	173	191	sellers	seller	NOUN
inlawrev-25107	173	192	are	be	AUX
inlawrev-25107	173	193	moving	move	VERB
inlawrev-25107	173	194	away	away	ADV
inlawrev-25107	173	195	from	from	ADP
inlawrev-25107	173	196	these	these	DET
inlawrev-25107	173	197	day	day	NOUN
inlawrev-25107	173	198	:	:	PUNCT
inlawrev-25107	173	199	south	south	PROPN
inlawrev-25107	173	200	dakota	dakota	PROPN
inlawrev-25107	173	201	v.	v.	ADP
inlawrev-25107	173	202	wayfair	wayfair	PROPN
inlawrev-25107	173	203	,	,	PUNCT
inlawrev-25107	173	204	2018	2018	NUM
inlawrev-25107	173	205	cato	cato	PROPN
inlawrev-25107	173	206	sup	sup	NOUN
inlawrev-25107	173	207	.	.	PUNCT
inlawrev-25107	174	1	ct	ct	AUX
inlawrev-25107	174	2	.	.	PUNCT
inlawrev-25107	174	3	rev	rev	PROPN
inlawrev-25107	174	4	.	.	PROPN
inlawrev-25107	174	5	269	269	NUM
inlawrev-25107	174	6	,	,	PUNCT
inlawrev-25107	174	7	287	287	NUM
inlawrev-25107	174	8	(	(	PUNCT
inlawrev-25107	174	9	quoting	quote	VERB
inlawrev-25107	174	10	brian	brian	PROPN
inlawrev-25107	174	11	s.	s.	PROPN
inlawrev-25107	174	12	masterson	masterson	PROPN
inlawrev-25107	174	13	,	,	PUNCT
inlawrev-25107	174	14	note	note	VERB
inlawrev-25107	174	15	,	,	PUNCT
inlawrev-25107	174	16	collecting	collect	VERB
inlawrev-25107	174	17	sales	sale	NOUN
inlawrev-25107	174	18	and	and	CCONJ
inlawrev-25107	174	19	use	use	VERB
inlawrev-25107	174	20	tax	tax	NOUN
inlawrev-25107	174	21	on	on	ADP
inlawrev-25107	174	22	electronic	electronic	ADJ
inlawrev-25107	174	23	commerce	commerce	NOUN
inlawrev-25107	174	24	:	:	PUNCT
inlawrev-25107	175	1	e	e	NOUN
inlawrev-25107	175	2	-	-	NOUN
inlawrev-25107	175	3	confusion	confusion	NOUN
inlawrev-25107	175	4	or	or	CCONJ
inlawrev-25107	175	5	e	e	NOUN
inlawrev-25107	175	6	-	-	NOUN
inlawrev-25107	175	7	collection	collection	NOUN
inlawrev-25107	175	8	,	,	PUNCT
inlawrev-25107	175	9	79	79	NUM
inlawrev-25107	175	10	n.c	n.c	PROPN
inlawrev-25107	175	11	.	.	PROPN
inlawrev-25107	175	12	l.	l.	PROPN
inlawrev-25107	175	13	rev	rev	PROPN
inlawrev-25107	175	14	.	.	PROPN
inlawrev-25107	175	15	203	203	NUM
inlawrev-25107	175	16	,	,	PUNCT
inlawrev-25107	175	17	226	226	NUM
inlawrev-25107	175	18	(	(	PUNCT
inlawrev-25107	175	19	2000	2000	NUM
inlawrev-25107	175	20	)	)	PUNCT
inlawrev-25107	175	21	)	)	PUNCT
inlawrev-25107	175	22	.	.	PUNCT
inlawrev-25107	176	1	71	71	NUM
inlawrev-25107	176	2	.	.	PUNCT
inlawrev-25107	177	1	streamlined	streamline	VERB
inlawrev-25107	177	2	sales	sale	NOUN
inlawrev-25107	177	3	tax	tax	NOUN
inlawrev-25107	177	4	governing	governing	NOUN
inlawrev-25107	177	5	board	board	PROPN
inlawrev-25107	177	6	,	,	PUNCT
inlawrev-25107	177	7	inc	inc	PROPN
inlawrev-25107	177	8	.	.	PROPN
inlawrev-25107	177	9	,	,	PUNCT
inlawrev-25107	177	10	https://www.streamlinedsalestax.org/	https://www.streamlinedsalestax.org/	NOUN
inlawrev-25107	177	11	about	about	ADP
inlawrev-25107	177	12	-	-	PUNCT
inlawrev-25107	177	13	us	we	PRON
inlawrev-25107	177	14	/	/	SYM
inlawrev-25107	177	15	about	about	ADP
inlawrev-25107	177	16	-	-	PUNCT
inlawrev-25107	177	17	sstgb	sstgb	NOUN
inlawrev-25107	177	18	(	(	PUNCT
inlawrev-25107	177	19	last	last	ADJ
inlawrev-25107	177	20	visited	visit	VERB
inlawrev-25107	177	21	dec	dec	PROPN
inlawrev-25107	177	22	.	.	PROPN
inlawrev-25107	177	23	1	1	NUM
inlawrev-25107	177	24	,	,	PUNCT
inlawrev-25107	177	25	2018	2018	NUM
inlawrev-25107	177	26	)	)	PUNCT
inlawrev-25107	178	1	[	[	X
inlawrev-25107	178	2	perma.cc/w3wy-q26y	perma.cc/w3wy-q26y	X
inlawrev-25107	178	3	]	]	PUNCT
inlawrev-25107	178	4	.	.	PUNCT
inlawrev-25107	179	1	72	72	NUM
inlawrev-25107	179	2	.	.	PUNCT
inlawrev-25107	180	1	vergel	vergel	PROPN
inlawrev-25107	180	2	de	de	PROPN
inlawrev-25107	180	3	dios	dios	X
inlawrev-25107	180	4	et	et	PROPN
inlawrev-25107	180	5	al	al	PROPN
inlawrev-25107	180	6	.	.	PROPN
inlawrev-25107	180	7	,	,	PUNCT
inlawrev-25107	180	8	supra	supra	PROPN
inlawrev-25107	180	9	note	note	PROPN
inlawrev-25107	180	10	67	67	NUM
inlawrev-25107	180	11	,	,	PUNCT
inlawrev-25107	180	12	at	at	ADP
inlawrev-25107	180	13	8	8	NUM
inlawrev-25107	180	14	.	.	PUNCT
inlawrev-25107	180	15	73	73	NUM
inlawrev-25107	180	16	.	.	PUNCT
inlawrev-25107	181	1	i	i	PRON
inlawrev-25107	181	2	d.	d.	PROPN
inlawrev-25107	181	3	(	(	PUNCT
inlawrev-25107	181	4	quoting	quote	VERB
inlawrev-25107	181	5	tyler	tyler	NOUN
inlawrev-25107	181	6	pipe	pipe	NOUN
inlawrev-25107	181	7	industries	industry	NOUN
inlawrev-25107	181	8	,	,	PUNCT
inlawrev-25107	181	9	inc	inc	PROPN
inlawrev-25107	181	10	.	.	PROPN
inlawrev-25107	182	1	v.	v.	ADP
inlawrev-25107	182	2	wash	wash	NOUN
inlawrev-25107	182	3	.	.	PUNCT
inlawrev-25107	183	1	state	state	NOUN
inlawrev-25107	183	2	dep't	dep't	NOUN
inlawrev-25107	183	3	of	of	ADP
inlawrev-25107	183	4	revenue	revenue	NOUN
inlawrev-25107	183	5	,	,	PUNCT
inlawrev-25107	183	6	483	483	NUM
inlawrev-25107	183	7	u.s	u.s	PROPN
inlawrev-25107	183	8	.	.	PROPN
inlawrev-25107	183	9	232	232	NUM
inlawrev-25107	183	10	,	,	PUNCT
inlawrev-25107	183	11	250	250	NUM
inlawrev-25107	183	12	(	(	PUNCT
inlawrev-25107	183	13	1987	1987	NUM
inlawrev-25107	183	14	)	)	PUNCT
inlawrev-25107	183	15	)	)	PUNCT
inlawrev-25107	184	1	74	74	X
inlawrev-25107	184	2	.	.	PUNCT
inlawrev-25107	185	1	see	see	VERB
inlawrev-25107	185	2	generally	generally	ADV
inlawrev-25107	185	3	,	,	PUNCT
inlawrev-25107	185	4	geoffrey	geoffrey	PROPN
inlawrev-25107	185	5	,	,	PUNCT
inlawrev-25107	185	6	inc	inc	PROPN
inlawrev-25107	185	7	.	.	PROPN
inlawrev-25107	186	1	v.	v.	PROPN
inlawrev-25107	186	2	s.c	s.c	PROPN
inlawrev-25107	186	3	.	.	PROPN
inlawrev-25107	186	4	tax	tax	PROPN
inlawrev-25107	186	5	comm'n	comm'n	PROPN
inlawrev-25107	186	6	,	,	PUNCT
inlawrev-25107	186	7	437	437	NUM
inlawrev-25107	186	8	s.e.2d	s.e.2d	NOUN
inlawrev-25107	186	9	13	13	NUM
inlawrev-25107	186	10	(	(	PUNCT
inlawrev-25107	186	11	1993	1993	NUM
inlawrev-25107	186	12	)	)	PUNCT
inlawrev-25107	186	13	.	.	PUNCT
inlawrev-25107	187	1	75	75	NUM
inlawrev-25107	187	2	.	.	PUNCT
inlawrev-25107	188	1	see	see	VERB
inlawrev-25107	188	2	generally	generally	ADV
inlawrev-25107	188	3	,	,	PUNCT
inlawrev-25107	188	4	i	i	PROPN
inlawrev-25107	188	5	d.	d.	PROPN
inlawrev-25107	188	6	76	76	NUM
inlawrev-25107	188	7	.	.	PUNCT
inlawrev-25107	189	1	nathaniel	nathaniel	PROPN
inlawrev-25107	189	2	t.	t.	PROPN
inlawrev-25107	189	3	trelease	trelease	PROPN
inlawrev-25107	189	4	,	,	PUNCT
inlawrev-25107	189	5	taxing	tax	VERB
inlawrev-25107	189	6	internet	internet	NOUN
inlawrev-25107	189	7	sales	sale	NOUN
inlawrev-25107	189	8	:	:	PUNCT
inlawrev-25107	189	9	bringing	bring	VERB
inlawrev-25107	189	10	the	the	DET
inlawrev-25107	189	11	old	old	ADJ
inlawrev-25107	189	12	economy	economy	NOUN
inlawrev-25107	189	13	to	to	ADP
inlawrev-25107	189	14	the	the	DET
inlawrev-25107	189	15	new	new	ADJ
inlawrev-25107	189	16	economy	economy	NOUN
inlawrev-25107	189	17	,	,	PUNCT
inlawrev-25107	189	18	32	32	NUM
inlawrev-25107	189	19	-	-	PUNCT
inlawrev-25107	189	20	dec	dec	PROPN
inlawrev-25107	189	21	colo	colo	PROPN
inlawrev-25107	189	22	.	.	PUNCT
inlawrev-25107	190	1	law	law	NOUN
inlawrev-25107	190	2	.	.	PUNCT
inlawrev-25107	191	1	11	11	NUM
inlawrev-25107	191	2	,	,	PUNCT
inlawrev-25107	191	3	22	22	NUM
inlawrev-25107	191	4	(	(	PUNCT
inlawrev-25107	191	5	2003	2003	NUM
inlawrev-25107	191	6	)	)	PUNCT
inlawrev-25107	191	7	.	.	PUNCT
inlawrev-25107	192	1	77	77	NUM
inlawrev-25107	192	2	.	.	PUNCT
inlawrev-25107	193	1	vergel	vergel	PROPN
inlawrev-25107	193	2	de	de	PROPN
inlawrev-25107	193	3	dios	dios	X
inlawrev-25107	193	4	et	et	PROPN
inlawrev-25107	193	5	al	al	PROPN
inlawrev-25107	193	6	.	.	PROPN
inlawrev-25107	193	7	,	,	PUNCT
inlawrev-25107	193	8	supra	supra	PROPN
inlawrev-25107	193	9	note	note	PROPN
inlawrev-25107	193	10	67	67	NUM
inlawrev-25107	193	11	,	,	PUNCT
inlawrev-25107	193	12	at	at	ADP
inlawrev-25107	193	13	8	8	NUM
inlawrev-25107	193	14	-	-	SYM
inlawrev-25107	193	15	9	9	NUM
inlawrev-25107	193	16	.	.	NUM
inlawrev-25107	193	17	78	78	NUM
inlawrev-25107	193	18	.	.	PUNCT
inlawrev-25107	194	1	i	i	PRON
inlawrev-25107	194	2	d.	d.	PROPN
inlawrev-25107	194	3	79	79	NUM
inlawrev-25107	194	4	.	.	PUNCT
inlawrev-25107	195	1	david	david	PROPN
inlawrev-25107	195	2	h.	h.	PROPN
inlawrev-25107	195	3	gershel	gershel	PROPN
inlawrev-25107	195	4	,	,	PUNCT
inlawrev-25107	195	5	the	the	DET
inlawrev-25107	195	6	day	day	NOUN
inlawrev-25107	195	7	of	of	ADP
inlawrev-25107	195	8	reckoning	reckoning	NOUN
inlawrev-25107	195	9	:	:	PUNCT
inlawrev-25107	195	10	the	the	DET
inlawrev-25107	195	11	inevitable	inevitable	ADJ
inlawrev-25107	195	12	application	application	NOUN
inlawrev-25107	195	13	of	of	ADP
inlawrev-25107	195	14	state	state	NOUN
inlawrev-25107	195	15	sales	sale	NOUN
inlawrev-25107	195	16	tax	tax	NOUN
inlawrev-25107	195	17	to	to	ADP
inlawrev-25107	195	18	electronic	electronic	ADJ
inlawrev-25107	195	19	commerce	commerce	NOUN
inlawrev-25107	195	20	,	,	PUNCT
inlawrev-25107	195	21	14	14	NUM
inlawrev-25107	195	22	tul	tul	NOUN
inlawrev-25107	195	23	.	.	PUNCT
inlawrev-25107	195	24	j.	j.	PROPN
inlawrev-25107	195	25	tech	tech	PROPN
inlawrev-25107	195	26	.	.	PROPN
inlawrev-25107	195	27	&	&	CCONJ
inlawrev-25107	195	28	intell	intell	PROPN
inlawrev-25107	195	29	.	.	PUNCT
inlawrev-25107	196	1	prop	prop	PROPN
inlawrev-25107	196	2	.	.	PUNCT
inlawrev-25107	196	3	335	335	NUM
inlawrev-25107	196	4	,	,	PUNCT
inlawrev-25107	196	5	347	347	NUM
inlawrev-25107	196	6	(	(	PUNCT
inlawrev-25107	196	7	2011	2011	NUM
inlawrev-25107	196	8	)	)	PUNCT
inlawrev-25107	196	9	.	.	PUNCT
inlawrev-25107	197	1	80	80	NUM
inlawrev-25107	197	2	.	.	PUNCT
inlawrev-25107	198	1	amazon.com	amazon.com	PROPN
inlawrev-25107	198	2	,	,	PUNCT
inlawrev-25107	198	3	llc	llc	PROPN
inlawrev-25107	198	4	v.	v.	PROPN
inlawrev-25107	198	5	n.	n.	PROPN
inlawrev-25107	198	6	y.	y.	PROPN
inlawrev-25107	198	7	state	state	PROPN
inlawrev-25107	198	8	dep’t	dep’t	PROPN
inlawrev-25107	198	9	of	of	ADP
inlawrev-25107	198	10	taxation	taxation	NOUN
inlawrev-25107	198	11	and	and	CCONJ
inlawrev-25107	198	12	finance	finance	NOUN
inlawrev-25107	198	13	,	,	PUNCT
inlawrev-25107	198	14	913	913	NUM
inlawrev-25107	198	15	n.y.s.2d	n.y.s.2d	NUM
inlawrev-25107	198	16	129	129	NUM
inlawrev-25107	198	17	,	,	PUNCT
inlawrev-25107	198	18	146	146	NUM
inlawrev-25107	198	19	(	(	PUNCT
inlawrev-25107	198	20	n.y	n.y	PROPN
inlawrev-25107	198	21	.	.	PROPN
inlawrev-25107	198	22	app	app	PROPN
inlawrev-25107	198	23	.	.	PUNCT
inlawrev-25107	199	1	div	div	PROPN
inlawrev-25107	199	2	.	.	PROPN
inlawrev-25107	199	3	2010	2010	NUM
inlawrev-25107	199	4	)	)	PUNCT
inlawrev-25107	199	5	.	.	PUNCT
inlawrev-25107	200	1	2020	2020	NUM
inlawrev-25107	200	2	]	]	PUNCT
inlawrev-25107	200	3	finding	find	VERB
inlawrev-25107	200	4	the	the	DET
inlawrev-25107	200	5	way	way	NOUN
inlawrev-25107	200	6	171	171	NUM
inlawrev-25107	200	7	agreements	agreement	NOUN
inlawrev-25107	200	8	with	with	ADP
inlawrev-25107	200	9	in	in	ADP
inlawrev-25107	200	10	-	-	PUNCT
inlawrev-25107	200	11	state	state	NOUN
inlawrev-25107	200	12	representatives.81	representatives.81	NOUN
inlawrev-25107	200	13	attributional	attributional	NOUN
inlawrev-25107	200	14	and	and	CCONJ
inlawrev-25107	200	15	click	click	VERB
inlawrev-25107	200	16	-	-	PUNCT
inlawrev-25107	200	17	through	through	ADP
inlawrev-25107	200	18	nexus	nexus	NOUN
inlawrev-25107	200	19	laws	law	NOUN
inlawrev-25107	200	20	were	be	AUX
inlawrev-25107	200	21	not	not	PART
inlawrev-25107	200	22	states	state	NOUN
inlawrev-25107	200	23	’	'	PUNCT
inlawrev-25107	200	24	sole	sole	ADJ
inlawrev-25107	200	25	statutory	statutory	ADJ
inlawrev-25107	200	26	attempts	attempt	NOUN
inlawrev-25107	200	27	to	to	PART
inlawrev-25107	200	28	overcome	overcome	VERB
inlawrev-25107	200	29	the	the	DET
inlawrev-25107	200	30	physical	physical	ADJ
inlawrev-25107	200	31	presence	presence	NOUN
inlawrev-25107	200	32	rule	rule	NOUN
inlawrev-25107	200	33	.	.	PUNCT
inlawrev-25107	201	1	in	in	ADP
inlawrev-25107	201	2	direct	direct	ADJ
inlawrev-25107	201	3	marketing	marketing	NOUN
inlawrev-25107	201	4	association	association	NOUN
inlawrev-25107	201	5	v.	v.	ADP
inlawrev-25107	201	6	brohl	brohl	PROPN
inlawrev-25107	201	7	,	,	PUNCT
inlawrev-25107	201	8	the	the	DET
inlawrev-25107	201	9	united	united	PROPN
inlawrev-25107	201	10	states	states	PROPN
inlawrev-25107	201	11	supreme	supreme	PROPN
inlawrev-25107	201	12	court	court	PROPN
inlawrev-25107	201	13	examined	examine	VERB
inlawrev-25107	201	14	another	another	DET
inlawrev-25107	201	15	attempt	attempt	NOUN
inlawrev-25107	201	16	to	to	PART
inlawrev-25107	201	17	avoid	avoid	VERB
inlawrev-25107	201	18	quill	quill	NOUN
inlawrev-25107	201	19	and	and	CCONJ
inlawrev-25107	201	20	justice	justice	PROPN
inlawrev-25107	201	21	anthony	anthony	PROPN
inlawrev-25107	201	22	kennedy	kennedy	PROPN
inlawrev-25107	201	23	explicitly	explicitly	ADV
inlawrev-25107	201	24	called	call	VERB
inlawrev-25107	201	25	for	for	ADP
inlawrev-25107	201	26	revisiting	revisit	VERB
inlawrev-25107	201	27	the	the	DET
inlawrev-25107	201	28	quill	quill	NOUN
inlawrev-25107	201	29	doctrine.82	doctrine.82	PROPN
inlawrev-25107	201	30	the	the	DET
inlawrev-25107	201	31	colorado	colorado	PROPN
inlawrev-25107	201	32	law	law	NOUN
inlawrev-25107	201	33	at	at	ADP
inlawrev-25107	201	34	issue	issue	NOUN
inlawrev-25107	201	35	in	in	ADP
inlawrev-25107	201	36	direct	direct	ADJ
inlawrev-25107	201	37	marketing	marketing	NOUN
inlawrev-25107	201	38	imposed	impose	VERB
inlawrev-25107	201	39	a	a	DET
inlawrev-25107	201	40	notice	notice	NOUN
inlawrev-25107	201	41	reporting	reporting	NOUN
inlawrev-25107	201	42	obligation	obligation	NOUN
inlawrev-25107	201	43	on	on	ADP
inlawrev-25107	201	44	sellers	seller	NOUN
inlawrev-25107	201	45	who	who	PRON
inlawrev-25107	201	46	did	do	AUX
inlawrev-25107	201	47	not	not	PART
inlawrev-25107	201	48	collect	collect	VERB
inlawrev-25107	201	49	and	and	CCONJ
inlawrev-25107	201	50	remit	remit	VERB
inlawrev-25107	201	51	sales	sale	NOUN
inlawrev-25107	201	52	and	and	CCONJ
inlawrev-25107	201	53	use	use	VERB
inlawrev-25107	201	54	tax	tax	NOUN
inlawrev-25107	201	55	on	on	ADP
inlawrev-25107	201	56	out	out	ADV
inlawrev-25107	201	57	-	-	PUNCT
inlawrev-25107	201	58	of	of	ADP
inlawrev-25107	201	59	-	-	PUNCT
inlawrev-25107	201	60	state	state	NOUN
inlawrev-25107	201	61	purchases.83	purchases.83	NOUN
inlawrev-25107	201	62	under	under	ADP
inlawrev-25107	201	63	colorado	colorado	NOUN
inlawrev-25107	201	64	law	law	NOUN
inlawrev-25107	201	65	,	,	PUNCT
inlawrev-25107	201	66	these	these	DET
inlawrev-25107	201	67	non	non	ADJ
inlawrev-25107	201	68	-	-	ADJ
inlawrev-25107	201	69	collecting	collecting	ADJ
inlawrev-25107	201	70	sellers	seller	NOUN
inlawrev-25107	201	71	are	be	AUX
inlawrev-25107	201	72	required	require	VERB
inlawrev-25107	201	73	to	to	PART
inlawrev-25107	201	74	provide	provide	VERB
inlawrev-25107	201	75	both	both	DET
inlawrev-25107	201	76	customers	customer	NOUN
inlawrev-25107	201	77	and	and	CCONJ
inlawrev-25107	201	78	the	the	DET
inlawrev-25107	201	79	department	department	NOUN
inlawrev-25107	201	80	of	of	ADP
inlawrev-25107	201	81	revenue	revenue	NOUN
inlawrev-25107	201	82	with	with	ADP
inlawrev-25107	201	83	notice	notice	NOUN
inlawrev-25107	201	84	of	of	ADP
inlawrev-25107	201	85	the	the	DET
inlawrev-25107	201	86	amount	amount	NOUN
inlawrev-25107	201	87	of	of	ADP
inlawrev-25107	201	88	tax	tax	NOUN
inlawrev-25107	201	89	they	they	PRON
inlawrev-25107	201	90	are	be	AUX
inlawrev-25107	201	91	required	require	VERB
inlawrev-25107	201	92	to	to	PART
inlawrev-25107	201	93	remit	remit	VERB
inlawrev-25107	201	94	to	to	ADP
inlawrev-25107	201	95	the	the	DET
inlawrev-25107	201	96	state	state	NOUN
inlawrev-25107	201	97	,	,	PUNCT
inlawrev-25107	201	98	based	base	VERB
inlawrev-25107	201	99	on	on	ADP
inlawrev-25107	201	100	their	their	PRON
inlawrev-25107	201	101	purchases.84	purchases.84	NOUN
inlawrev-25107	201	102	although	although	SCONJ
inlawrev-25107	201	103	the	the	DET
inlawrev-25107	201	104	case	case	NOUN
inlawrev-25107	201	105	was	be	AUX
inlawrev-25107	201	106	limited	limit	VERB
inlawrev-25107	201	107	to	to	ADP
inlawrev-25107	201	108	a	a	DET
inlawrev-25107	201	109	preliminary	preliminary	ADJ
inlawrev-25107	201	110	procedural	procedural	ADJ
inlawrev-25107	201	111	issue	issue	NOUN
inlawrev-25107	201	112	,	,	PUNCT
inlawrev-25107	201	113	justice	justice	PROPN
inlawrev-25107	201	114	kennedy	kennedy	PROPN
inlawrev-25107	201	115	used	use	VERB
inlawrev-25107	201	116	it	it	PRON
inlawrev-25107	201	117	as	as	ADP
inlawrev-25107	201	118	an	an	DET
inlawrev-25107	201	119	opportunity	opportunity	NOUN
inlawrev-25107	201	120	to	to	PART
inlawrev-25107	201	121	emphasize	emphasize	VERB
inlawrev-25107	201	122	the	the	DET
inlawrev-25107	201	123	need	need	NOUN
inlawrev-25107	201	124	to	to	PART
inlawrev-25107	201	125	revisit	revisit	VERB
inlawrev-25107	201	126	quill.85	quill.85	PROPN
inlawrev-25107	201	127	justice	justice	PROPN
inlawrev-25107	201	128	kennedy	kennedy	PROPN
inlawrev-25107	201	129	also	also	ADV
inlawrev-25107	201	130	argued	argue	VERB
inlawrev-25107	201	131	that	that	SCONJ
inlawrev-25107	201	132	quill	quill	NOUN
inlawrev-25107	201	133	was	be	AUX
inlawrev-25107	201	134	an	an	DET
inlawrev-25107	201	135	opportunity	opportunity	NOUN
inlawrev-25107	201	136	for	for	SCONJ
inlawrev-25107	201	137	the	the	DET
inlawrev-25107	201	138	court	court	NOUN
inlawrev-25107	201	139	to	to	PART
inlawrev-25107	201	140	rethink	rethink	VERB
inlawrev-25107	201	141	bellas	bellas	PROPN
inlawrev-25107	201	142	hess	hess	PROPN
inlawrev-25107	201	143	,	,	PUNCT
inlawrev-25107	201	144	especially	especially	ADV
inlawrev-25107	201	145	given	give	VERB
inlawrev-25107	201	146	the	the	DET
inlawrev-25107	201	147	technological	technological	ADJ
inlawrev-25107	201	148	and	and	CCONJ
inlawrev-25107	201	149	economic	economic	ADJ
inlawrev-25107	201	150	changes	change	NOUN
inlawrev-25107	201	151	our	our	PRON
inlawrev-25107	201	152	nation	nation	NOUN
inlawrev-25107	201	153	had	have	AUX
inlawrev-25107	201	154	undergone	undergo	VERB
inlawrev-25107	201	155	since	since	SCONJ
inlawrev-25107	201	156	the	the	DET
inlawrev-25107	201	157	court	court	NOUN
inlawrev-25107	201	158	created	create	VERB
inlawrev-25107	201	159	the	the	DET
inlawrev-25107	201	160	physical	physical	ADJ
inlawrev-25107	201	161	presence	presence	NOUN
inlawrev-25107	201	162	rule.86	rule.86	PROPN
inlawrev-25107	201	163	justice	justice	PROPN
inlawrev-25107	201	164	kennedy	kennedy	PROPN
inlawrev-25107	201	165	noted	note	VERB
inlawrev-25107	201	166	that	that	SCONJ
inlawrev-25107	201	167	“	"	PUNCT
inlawrev-25107	201	168	[	[	X
inlawrev-25107	201	169	w]hen	w]hen	ADV
inlawrev-25107	201	170	the	the	DET
inlawrev-25107	201	171	court	court	NOUN
inlawrev-25107	201	172	decided	decide	VERB
inlawrev-25107	201	173	quill	quill	NOUN
inlawrev-25107	201	174	,	,	PUNCT
inlawrev-25107	201	175	mail	mail	NOUN
inlawrev-25107	201	176	-	-	PUNCT
inlawrev-25107	201	177	order	order	NOUN
inlawrev-25107	201	178	sales	sale	NOUN
inlawrev-25107	201	179	in	in	ADP
inlawrev-25107	201	180	the	the	DET
inlawrev-25107	201	181	united	united	PROPN
inlawrev-25107	201	182	states	states	PROPN
inlawrev-25107	201	183	totaled	total	VERB
inlawrev-25107	201	184	$	$	SYM
inlawrev-25107	201	185	180	180	NUM
inlawrev-25107	201	186	billion	billion	NUM
inlawrev-25107	201	187	.	.	PUNCT
inlawrev-25107	202	1	but	but	CCONJ
inlawrev-25107	202	2	in	in	ADP
inlawrev-25107	202	3	1992	1992	NUM
inlawrev-25107	202	4	,	,	PUNCT
inlawrev-25107	202	5	the	the	DET
inlawrev-25107	202	6	internet	internet	NOUN
inlawrev-25107	202	7	was	be	AUX
inlawrev-25107	202	8	in	in	ADP
inlawrev-25107	202	9	its	its	PRON
inlawrev-25107	202	10	infancy	infancy	NOUN
inlawrev-25107	202	11	.	.	PUNCT
inlawrev-25107	203	1	by	by	ADP
inlawrev-25107	203	2	2008	2008	NUM
inlawrev-25107	203	3	,	,	PUNCT
inlawrev-25107	203	4	e	e	X
inlawrev-25107	203	5	-	-	NOUN
inlawrev-25107	203	6	commerce	commerce	NOUN
inlawrev-25107	203	7	sales	sale	NOUN
inlawrev-25107	203	8	alone	alone	ADV
inlawrev-25107	203	9	totaled	total	VERB
inlawrev-25107	203	10	$	$	SYM
inlawrev-25107	203	11	3.16	3.16	NUM
inlawrev-25107	203	12	trillion	trillion	NUM
inlawrev-25107	203	13	per	per	ADP
inlawrev-25107	203	14	year	year	NOUN
inlawrev-25107	203	15	in	in	ADP
inlawrev-25107	203	16	the	the	DET
inlawrev-25107	203	17	united	united	PROPN
inlawrev-25107	203	18	states	states	PROPN
inlawrev-25107	203	19	.	.	PUNCT
inlawrev-25107	204	1	”87	”87	PROPN
inlawrev-25107	204	2	justice	justice	PROPN
inlawrev-25107	204	3	kennedy	kennedy	PROPN
inlawrev-25107	204	4	condemned	condemn	VERB
inlawrev-25107	204	5	the	the	DET
inlawrev-25107	204	6	quill	quill	NOUN
inlawrev-25107	204	7	decision	decision	NOUN
inlawrev-25107	204	8	stating	state	VERB
inlawrev-25107	204	9	that	that	SCONJ
inlawrev-25107	204	10	quill	quill	NOUN
inlawrev-25107	204	11	was	be	AUX
inlawrev-25107	204	12	“	"	PUNCT
inlawrev-25107	204	13	questionable	questionable	ADJ
inlawrev-25107	204	14	even	even	ADV
inlawrev-25107	204	15	when	when	SCONJ
inlawrev-25107	204	16	decided	decide	VERB
inlawrev-25107	204	17	”	"	PUNCT
inlawrev-25107	204	18	and	and	CCONJ
inlawrev-25107	204	19	that	that	SCONJ
inlawrev-25107	204	20	it	it	PRON
inlawrev-25107	204	21	“	"	PUNCT
inlawrev-25107	204	22	now	now	ADV
inlawrev-25107	204	23	harms	harm	VERB
inlawrev-25107	204	24	[	[	X
inlawrev-25107	204	25	s]tates	s]tate	VERB
inlawrev-25107	204	26	to	to	ADP
inlawrev-25107	204	27	a	a	DET
inlawrev-25107	204	28	degree	degree	NOUN
inlawrev-25107	204	29	far	far	ADV
inlawrev-25107	204	30	greater	great	ADJ
inlawrev-25107	204	31	than	than	SCONJ
inlawrev-25107	204	32	could	could	AUX
inlawrev-25107	204	33	have	have	AUX
inlawrev-25107	204	34	been	be	AUX
inlawrev-25107	204	35	anticipated	anticipate	VERB
inlawrev-25107	204	36	earlier	early	ADV
inlawrev-25107	204	37	.	.	PUNCT
inlawrev-25107	205	1	”88	”88	ADJ
inlawrev-25107	205	2	more	more	ADV
inlawrev-25107	205	3	recently	recently	ADV
inlawrev-25107	205	4	,	,	PUNCT
inlawrev-25107	205	5	kennedy	kennedy	PROPN
inlawrev-25107	205	6	’s	’s	PART
inlawrev-25107	205	7	invitation	invitation	NOUN
inlawrev-25107	205	8	has	have	AUX
inlawrev-25107	205	9	led	lead	VERB
inlawrev-25107	205	10	to	to	ADP
inlawrev-25107	205	11	a	a	DET
inlawrev-25107	205	12	rise	rise	NOUN
inlawrev-25107	205	13	in	in	ADP
inlawrev-25107	205	14	the	the	DET
inlawrev-25107	205	15	proposal	proposal	NOUN
inlawrev-25107	205	16	of	of	ADP
inlawrev-25107	205	17	economic	economic	ADJ
inlawrev-25107	205	18	nexus	nexus	NOUN
inlawrev-25107	205	19	standards	standard	NOUN
inlawrev-25107	205	20	that	that	PRON
inlawrev-25107	205	21	would	would	AUX
inlawrev-25107	205	22	eliminate	eliminate	VERB
inlawrev-25107	205	23	the	the	DET
inlawrev-25107	205	24	physical	physical	ADJ
inlawrev-25107	205	25	presence	presence	NOUN
inlawrev-25107	205	26	rule.89	rule.89	PROPN
inlawrev-25107	205	27	iii	iii	PROPN
inlawrev-25107	205	28	.	.	PROPN
inlawrev-25107	205	29	wayfair	wayfair	PROPN
inlawrev-25107	205	30	a.	a.	PROPN
inlawrev-25107	205	31	wayfair	wayfair	PROPN
inlawrev-25107	205	32	genesis	genesis	PROPN
inlawrev-25107	205	33	in	in	ADP
inlawrev-25107	205	34	2016	2016	NUM
inlawrev-25107	205	35	,	,	PUNCT
inlawrev-25107	205	36	one	one	NUM
inlawrev-25107	205	37	year	year	NOUN
inlawrev-25107	205	38	after	after	SCONJ
inlawrev-25107	205	39	justice	justice	PROPN
inlawrev-25107	205	40	kennedy	kennedy	PROPN
inlawrev-25107	205	41	’s	’s	PART
inlawrev-25107	205	42	offer	offer	NOUN
inlawrev-25107	205	43	to	to	PART
inlawrev-25107	205	44	revisit	revisit	VERB
inlawrev-25107	205	45	quill	quill	PROPN
inlawrev-25107	205	46	,	,	PUNCT
inlawrev-25107	205	47	the	the	DET
inlawrev-25107	205	48	south	south	PROPN
inlawrev-25107	205	49	dakota	dakota	PROPN
inlawrev-25107	205	50	legislature	legislature	NOUN
inlawrev-25107	205	51	mustered	muster	VERB
inlawrev-25107	205	52	the	the	DET
inlawrev-25107	205	53	strength	strength	NOUN
inlawrev-25107	205	54	to	to	PART
inlawrev-25107	205	55	challenge	challenge	VERB
inlawrev-25107	205	56	quill	quill	NOUN
inlawrev-25107	205	57	and	and	CCONJ
inlawrev-25107	205	58	enacted	enact	VERB
inlawrev-25107	205	59	sd	sd	ADP
inlawrev-25107	205	60	st	st	PROPN
inlawrev-25107	205	61	§	§	PROPN
inlawrev-25107	205	62	10	10	NUM
inlawrev-25107	205	63	-	-	SYM
inlawrev-25107	205	64	64	64	NUM
inlawrev-25107	205	65	-	-	SYM
inlawrev-25107	205	66	2.90	2.90	NUM
inlawrev-25107	205	67	the	the	DET
inlawrev-25107	205	68	law	law	NOUN
inlawrev-25107	205	69	was	be	AUX
inlawrev-25107	205	70	written	write	VERB
inlawrev-25107	205	71	to	to	PART
inlawrev-25107	205	72	prevent	prevent	VERB
inlawrev-25107	205	73	retroactive	retroactive	ADJ
inlawrev-25107	205	74	application	application	NOUN
inlawrev-25107	205	75	,	,	PUNCT
inlawrev-25107	205	76	ensure	ensure	VERB
inlawrev-25107	205	77	taxpayers	taxpayer	NOUN
inlawrev-25107	205	78	with	with	ADP
inlawrev-25107	205	79	de	de	X
inlawrev-25107	205	80	minimis	minimis	NOUN
inlawrev-25107	205	81	sales	sale	NOUN
inlawrev-25107	205	82	were	be	AUX
inlawrev-25107	205	83	not	not	PART
inlawrev-25107	205	84	assessed	assess	VERB
inlawrev-25107	205	85	,	,	PUNCT
inlawrev-25107	205	86	and	and	CCONJ
inlawrev-25107	205	87	leap	leap	VERB
inlawrev-25107	205	88	forward	forward	ADV
inlawrev-25107	205	89	toward	toward	ADP
inlawrev-25107	205	90	a	a	DET
inlawrev-25107	205	91	81	81	NUM
inlawrev-25107	205	92	.	.	PUNCT
inlawrev-25107	206	1	gershel	gershel	PROPN
inlawrev-25107	206	2	,	,	PUNCT
inlawrev-25107	206	3	supra	supra	PROPN
inlawrev-25107	206	4	note	note	NOUN
inlawrev-25107	206	5	79	79	NUM
inlawrev-25107	206	6	,	,	PUNCT
inlawrev-25107	206	7	at	at	ADP
inlawrev-25107	206	8	344	344	NUM
inlawrev-25107	206	9	.	.	PUNCT
inlawrev-25107	207	1	the	the	DET
inlawrev-25107	207	2	other	other	ADJ
inlawrev-25107	207	3	states	state	NOUN
inlawrev-25107	207	4	include	include	VERB
inlawrev-25107	207	5	north	north	PROPN
inlawrev-25107	207	6	carolina	carolina	PROPN
inlawrev-25107	207	7	,	,	PUNCT
inlawrev-25107	207	8	rhode	rhode	PROPN
inlawrev-25107	207	9	island	island	NOUN
inlawrev-25107	207	10	,	,	PUNCT
inlawrev-25107	207	11	and	and	CCONJ
inlawrev-25107	207	12	illinois	illinois	PROPN
inlawrev-25107	207	13	.	.	PUNCT
inlawrev-25107	208	1	i	i	PRON
inlawrev-25107	208	2	d.	d.	PROPN
inlawrev-25107	208	3	82	82	NUM
inlawrev-25107	208	4	.	.	PUNCT
inlawrev-25107	209	1	direct	direct	ADJ
inlawrev-25107	209	2	marketing	marketing	NOUN
inlawrev-25107	209	3	ass'n	ass'n	ADV
inlawrev-25107	209	4	v.	v.	CCONJ
inlawrev-25107	209	5	brohl	brohl	NOUN
inlawrev-25107	209	6	,	,	PUNCT
inlawrev-25107	209	7	135	135	NUM
inlawrev-25107	209	8	s.	s.	PROPN
inlawrev-25107	209	9	ct	ct	PROPN
inlawrev-25107	209	10	.	.	PROPN
inlawrev-25107	209	11	1124	1124	NUM
inlawrev-25107	209	12	,	,	PUNCT
inlawrev-25107	209	13	1135	1135	NUM
inlawrev-25107	209	14	(	(	PUNCT
inlawrev-25107	209	15	2015	2015	NUM
inlawrev-25107	209	16	)	)	PUNCT
inlawrev-25107	209	17	(	(	PUNCT
inlawrev-25107	209	18	kennedy	kennedy	PROPN
inlawrev-25107	209	19	,	,	PUNCT
inlawrev-25107	209	20	j.	j.	PROPN
inlawrev-25107	209	21	concurring	concurring	PROPN
inlawrev-25107	209	22	)	)	PUNCT
inlawrev-25107	209	23	.	.	PUNCT
inlawrev-25107	210	1	83	83	NUM
inlawrev-25107	210	2	.	.	PUNCT
inlawrev-25107	211	1	i	i	PRON
inlawrev-25107	211	2	d.	d.	PROPN
inlawrev-25107	211	3	at	at	ADP
inlawrev-25107	211	4	1128	1128	NUM
inlawrev-25107	211	5	.	.	PUNCT
inlawrev-25107	212	1	84	84	NUM
inlawrev-25107	212	2	.	.	PUNCT
inlawrev-25107	213	1	i	i	PRON
inlawrev-25107	213	2	d.	d.	PROPN
inlawrev-25107	213	3	85	85	NUM
inlawrev-25107	213	4	.	.	PUNCT
inlawrev-25107	214	1	i	i	PRON
inlawrev-25107	214	2	d.	d.	PROPN
inlawrev-25107	214	3	at	at	ADP
inlawrev-25107	214	4	1135	1135	NUM
inlawrev-25107	214	5	.	.	PUNCT
inlawrev-25107	215	1	86	86	NUM
inlawrev-25107	215	2	.	.	PUNCT
inlawrev-25107	216	1	i	i	PRON
inlawrev-25107	216	2	d.	d.	PROPN
inlawrev-25107	216	3	at	at	ADP
inlawrev-25107	216	4	1134	1134	NUM
inlawrev-25107	216	5	-	-	SYM
inlawrev-25107	216	6	35	35	NUM
inlawrev-25107	216	7	.	.	PUNCT
inlawrev-25107	217	1	87	87	NUM
inlawrev-25107	217	2	.	.	PUNCT
inlawrev-25107	218	1	i	i	PRON
inlawrev-25107	218	2	d.	d.	PROPN
inlawrev-25107	218	3	at	at	ADP
inlawrev-25107	218	4	1135	1135	NUM
inlawrev-25107	218	5	.	.	PUNCT
inlawrev-25107	219	1	88	88	NUM
inlawrev-25107	219	2	.	.	PUNCT
inlawrev-25107	220	1	i	i	PRON
inlawrev-25107	220	2	d.	d.	PROPN
inlawrev-25107	220	3	89	89	NUM
inlawrev-25107	220	4	.	.	PUNCT
inlawrev-25107	221	1	joseph	joseph	PROPN
inlawrev-25107	221	2	bishop	bishop	PROPN
inlawrev-25107	221	3	-	-	PUNCT
inlawrev-25107	221	4	henchman	henchman	NOUN
inlawrev-25107	221	5	,	,	PUNCT
inlawrev-25107	221	6	hannah	hannah	PROPN
inlawrev-25107	221	7	walker	walker	PROPN
inlawrev-25107	221	8	&	&	CCONJ
inlawrev-25107	221	9	denise	denise	PROPN
inlawrev-25107	221	10	grabe	grabe	PROPN
inlawrev-25107	221	11	,	,	PUNCT
inlawrev-25107	221	12	fiscal	fiscal	ADJ
inlawrev-25107	221	13	fact	fact	NOUN
inlawrev-25107	221	14	no	no	INTJ
inlawrev-25107	221	15	.	.	PUNCT
inlawrev-25107	221	16	609	609	NUM
inlawrev-25107	221	17	:	:	PUNCT
inlawrev-25107	221	18	postwayfair	postwayfair	NOUN
inlawrev-25107	221	19	options	option	NOUN
inlawrev-25107	221	20	for	for	ADP
inlawrev-25107	221	21	states	state	NOUN
inlawrev-25107	221	22	,	,	PUNCT
inlawrev-25107	221	23	tax	tax	NOUN
inlawrev-25107	221	24	found	find	VERB
inlawrev-25107	221	25	.	.	PUNCT
inlawrev-25107	222	1	4	4	NUM
inlawrev-25107	222	2	(	(	PUNCT
inlawrev-25107	222	3	aug	aug	PROPN
inlawrev-25107	222	4	.	.	PROPN
inlawrev-25107	222	5	2018	2018	NUM
inlawrev-25107	222	6	)	)	PUNCT
inlawrev-25107	223	1	,	,	PUNCT
inlawrev-25107	223	2	https://files.taxfoundation.org/	https://files.taxfoundation.org/	NOUN
inlawrev-25107	223	3	20180904165435	20180904165435	NUM
inlawrev-25107	223	4	/	/	SYM
inlawrev-25107	223	5	tax	tax	NOUN
inlawrev-25107	223	6	-	-	PUNCT
inlawrev-25107	223	7	foundation	foundation	NOUN
inlawrev-25107	223	8	-	-	PUNCT
inlawrev-25107	223	9	ff6091.pdf	ff6091.pdf	NOUN
inlawrev-25107	224	1	[	[	X
inlawrev-25107	224	2	https://perma.cc/ln5t-zr5h	https://perma.cc/ln5t-zr5h	X
inlawrev-25107	224	3	]	]	X
inlawrev-25107	224	4	.	.	PUNCT
inlawrev-25107	225	1	90	90	NUM
inlawrev-25107	225	2	.	.	PUNCT
inlawrev-25107	226	1	s.d	s.d	PROPN
inlawrev-25107	226	2	.	.	PROPN
inlawrev-25107	226	3	codified	codify	VERB
inlawrev-25107	226	4	laws	law	NOUN
inlawrev-25107	226	5	§	§	PROPN
inlawrev-25107	226	6	10	10	NUM
inlawrev-25107	226	7	-	-	SYM
inlawrev-25107	226	8	64	64	NUM
inlawrev-25107	226	9	-	-	SYM
inlawrev-25107	226	10	2	2	NUM
inlawrev-25107	226	11	(	(	PUNCT
inlawrev-25107	226	12	2016	2016	NUM
inlawrev-25107	226	13	)	)	PUNCT
inlawrev-25107	226	14	.	.	PUNCT
inlawrev-25107	227	1	172	172	NUM
inlawrev-25107	227	2	indiana	indiana	PROPN
inlawrev-25107	227	3	law	law	PROPN
inlawrev-25107	227	4	review	review	NOUN
inlawrev-25107	228	1	[	[	X
inlawrev-25107	228	2	vol	vol	NOUN
inlawrev-25107	228	3	.	.	PUNCT
inlawrev-25107	229	1	53:163	53:163	NUM
inlawrev-25107	229	2	hearing	hearing	NOUN
inlawrev-25107	229	3	by	by	ADP
inlawrev-25107	229	4	the	the	DET
inlawrev-25107	229	5	south	south	PROPN
inlawrev-25107	229	6	dakota	dakota	PROPN
inlawrev-25107	229	7	supreme	supreme	PROPN
inlawrev-25107	229	8	court.91	court.91	PROPN
inlawrev-25107	230	1	the	the	DET
inlawrev-25107	230	2	law	law	NOUN
inlawrev-25107	230	3	authorizes	authorize	VERB
inlawrev-25107	230	4	the	the	DET
inlawrev-25107	230	5	state	state	NOUN
inlawrev-25107	230	6	to	to	PART
inlawrev-25107	230	7	bring	bring	VERB
inlawrev-25107	230	8	a	a	DET
inlawrev-25107	230	9	declaratory	declaratory	ADJ
inlawrev-25107	230	10	judgement	judgement	NOUN
inlawrev-25107	230	11	against	against	ADP
inlawrev-25107	230	12	any	any	DET
inlawrev-25107	230	13	taxpayer	taxpayer	NOUN
inlawrev-25107	230	14	believed	believe	VERB
inlawrev-25107	230	15	to	to	PART
inlawrev-25107	230	16	be	be	AUX
inlawrev-25107	230	17	in	in	ADP
inlawrev-25107	230	18	violation	violation	NOUN
inlawrev-25107	230	19	of	of	ADP
inlawrev-25107	230	20	the	the	DET
inlawrev-25107	230	21	law.92	law.92	ADJ
inlawrev-25107	230	22	south	south	PROPN
inlawrev-25107	230	23	dakota	dakota	PROPN
inlawrev-25107	230	24	,	,	PUNCT
inlawrev-25107	230	25	a	a	DET
inlawrev-25107	230	26	state	state	NOUN
inlawrev-25107	230	27	with	with	ADP
inlawrev-25107	230	28	no	no	DET
inlawrev-25107	230	29	income	income	NOUN
inlawrev-25107	230	30	tax	tax	NOUN
inlawrev-25107	230	31	,	,	PUNCT
inlawrev-25107	230	32	further	far	ADV
inlawrev-25107	230	33	highlighted	highlight	VERB
inlawrev-25107	230	34	the	the	DET
inlawrev-25107	230	35	concern	concern	NOUN
inlawrev-25107	230	36	for	for	ADP
inlawrev-25107	230	37	the	the	DET
inlawrev-25107	230	38	loss	loss	NOUN
inlawrev-25107	230	39	of	of	ADP
inlawrev-25107	230	40	revenue	revenue	NOUN
inlawrev-25107	230	41	by	by	ADP
inlawrev-25107	230	42	declaring	declare	VERB
inlawrev-25107	230	43	a	a	DET
inlawrev-25107	230	44	state	state	NOUN
inlawrev-25107	230	45	of	of	ADP
inlawrev-25107	230	46	emergency	emergency	NOUN
inlawrev-25107	230	47	with	with	ADP
inlawrev-25107	230	48	the	the	DET
inlawrev-25107	230	49	passage	passage	NOUN
inlawrev-25107	230	50	of	of	ADP
inlawrev-25107	230	51	sd	sd	PROPN
inlawrev-25107	230	52	st	st	PROPN
inlawrev-25107	230	53	§	§	PROPN
inlawrev-25107	230	54	10	10	NUM
inlawrev-25107	230	55	-	-	SYM
inlawrev-25107	230	56	64	64	NUM
inlawrev-25107	230	57	-	-	SYM
inlawrev-25107	230	58	2.93	2.93	NUM
inlawrev-25107	230	59	shortly	shortly	ADV
inlawrev-25107	230	60	after	after	ADP
inlawrev-25107	230	61	the	the	DET
inlawrev-25107	230	62	passage	passage	NOUN
inlawrev-25107	230	63	of	of	ADP
inlawrev-25107	230	64	this	this	DET
inlawrev-25107	230	65	law	law	NOUN
inlawrev-25107	230	66	,	,	PUNCT
inlawrev-25107	230	67	south	south	PROPN
inlawrev-25107	230	68	dakota	dakota	PROPN
inlawrev-25107	230	69	sent	send	VERB
inlawrev-25107	230	70	notices	notice	NOUN
inlawrev-25107	230	71	to	to	ADP
inlawrev-25107	230	72	remote	remote	ADJ
inlawrev-25107	230	73	sellers	seller	NOUN
inlawrev-25107	230	74	it	it	PRON
inlawrev-25107	230	75	believed	believe	VERB
inlawrev-25107	230	76	fell	fall	VERB
inlawrev-25107	230	77	within	within	ADP
inlawrev-25107	230	78	the	the	DET
inlawrev-25107	230	79	ambit	ambit	NOUN
inlawrev-25107	230	80	of	of	ADP
inlawrev-25107	230	81	the	the	DET
inlawrev-25107	230	82	new	new	ADJ
inlawrev-25107	230	83	legislation.94	legislation.94	NOUN
inlawrev-25107	230	84	three	three	NUM
inlawrev-25107	230	85	large	large	ADJ
inlawrev-25107	230	86	volume	volume	NOUN
inlawrev-25107	230	87	remote	remote	ADJ
inlawrev-25107	230	88	sellers	seller	NOUN
inlawrev-25107	230	89	,	,	PUNCT
inlawrev-25107	230	90	wayfair	wayfair	NOUN
inlawrev-25107	230	91	,	,	PUNCT
inlawrev-25107	230	92	overstock.com	overstock.com	X
inlawrev-25107	230	93	,	,	PUNCT
inlawrev-25107	230	94	and	and	CCONJ
inlawrev-25107	230	95	newegg	newegg	NOUN
inlawrev-25107	230	96	,	,	PUNCT
inlawrev-25107	230	97	all	all	PRON
inlawrev-25107	230	98	of	of	ADP
inlawrev-25107	230	99	which	which	PRON
inlawrev-25107	230	100	exceeded	exceed	VERB
inlawrev-25107	230	101	the	the	DET
inlawrev-25107	230	102	statutory	statutory	PROPN
inlawrev-25107	230	103	de	de	X
inlawrev-25107	230	104	minimis	minimis	NOUN
inlawrev-25107	230	105	threshold	threshold	NOUN
inlawrev-25107	230	106	,	,	PUNCT
inlawrev-25107	230	107	refused	refuse	VERB
inlawrev-25107	230	108	to	to	PART
inlawrev-25107	230	109	collect	collect	VERB
inlawrev-25107	230	110	and	and	CCONJ
inlawrev-25107	230	111	remit	remit	VERB
inlawrev-25107	230	112	tax	tax	NOUN
inlawrev-25107	230	113	to	to	ADP
inlawrev-25107	230	114	the	the	DET
inlawrev-25107	230	115	state.95	state.95	NOUN
inlawrev-25107	230	116	pursuant	pursuant	ADJ
inlawrev-25107	230	117	to	to	ADP
inlawrev-25107	230	118	the	the	DET
inlawrev-25107	230	119	provisions	provision	NOUN
inlawrev-25107	230	120	of	of	ADP
inlawrev-25107	230	121	the	the	DET
inlawrev-25107	230	122	statute	statute	NOUN
inlawrev-25107	230	123	,	,	PUNCT
inlawrev-25107	230	124	the	the	DET
inlawrev-25107	230	125	state	state	NOUN
inlawrev-25107	230	126	then	then	ADV
inlawrev-25107	230	127	brought	bring	VERB
inlawrev-25107	230	128	a	a	DET
inlawrev-25107	230	129	declaratory	declaratory	ADJ
inlawrev-25107	230	130	judgement	judgement	NOUN
inlawrev-25107	230	131	against	against	ADP
inlawrev-25107	230	132	all	all	DET
inlawrev-25107	230	133	three.96	three.96	NOUN
inlawrev-25107	230	134	while	while	SCONJ
inlawrev-25107	230	135	south	south	PROPN
inlawrev-25107	230	136	dakota	dakota	PROPN
inlawrev-25107	230	137	was	be	AUX
inlawrev-25107	230	138	fully	fully	ADV
inlawrev-25107	230	139	aware	aware	ADJ
inlawrev-25107	230	140	quill	quill	NOUN
inlawrev-25107	230	141	was	be	AUX
inlawrev-25107	230	142	still	still	ADV
inlawrev-25107	230	143	the	the	DET
inlawrev-25107	230	144	established	established	ADJ
inlawrev-25107	230	145	governing	govern	VERB
inlawrev-25107	230	146	law	law	NOUN
inlawrev-25107	230	147	,	,	PUNCT
inlawrev-25107	230	148	the	the	DET
inlawrev-25107	230	149	state	state	NOUN
inlawrev-25107	230	150	argued	argue	VERB
inlawrev-25107	230	151	by	by	ADP
inlawrev-25107	230	152	bringing	bring	VERB
inlawrev-25107	230	153	this	this	DET
inlawrev-25107	230	154	suit	suit	NOUN
inlawrev-25107	230	155	it	it	PRON
inlawrev-25107	230	156	was	be	AUX
inlawrev-25107	230	157	accepting	accept	VERB
inlawrev-25107	230	158	justice	justice	PROPN
inlawrev-25107	230	159	kennedy	kennedy	PROPN
inlawrev-25107	230	160	’s	’s	PART
inlawrev-25107	230	161	invitation	invitation	NOUN
inlawrev-25107	230	162	to	to	PART
inlawrev-25107	230	163	kill	kill	VERB
inlawrev-25107	230	164	quill.97	quill.97	PROPN
inlawrev-25107	230	165	the	the	DET
inlawrev-25107	230	166	south	south	PROPN
inlawrev-25107	230	167	dakota	dakota	PROPN
inlawrev-25107	230	168	supreme	supreme	PROPN
inlawrev-25107	230	169	court	court	PROPN
inlawrev-25107	230	170	was	be	AUX
inlawrev-25107	230	171	sympathetic	sympathetic	ADJ
inlawrev-25107	230	172	to	to	ADP
inlawrev-25107	230	173	the	the	DET
inlawrev-25107	230	174	state	state	NOUN
inlawrev-25107	230	175	’s	’s	PART
inlawrev-25107	230	176	position	position	NOUN
inlawrev-25107	230	177	and	and	CCONJ
inlawrev-25107	230	178	acknowledged	acknowledge	VERB
inlawrev-25107	230	179	its	its	PRON
inlawrev-25107	230	180	claim	claim	NOUN
inlawrev-25107	230	181	did	do	AUX
inlawrev-25107	230	182	have	have	AUX
inlawrev-25107	230	183	merit.98	merit.98	VERB
inlawrev-25107	230	184	yet	yet	ADV
inlawrev-25107	230	185	,	,	PUNCT
inlawrev-25107	230	186	as	as	SCONJ
inlawrev-25107	230	187	the	the	DET
inlawrev-25107	230	188	court	court	NOUN
inlawrev-25107	230	189	was	be	AUX
inlawrev-25107	230	190	bound	bind	VERB
inlawrev-25107	230	191	by	by	ADP
inlawrev-25107	230	192	quill	quill	NOUN
inlawrev-25107	230	193	,	,	PUNCT
inlawrev-25107	230	194	it	it	PRON
inlawrev-25107	230	195	found	find	VERB
inlawrev-25107	230	196	in	in	ADP
inlawrev-25107	230	197	favor	favor	NOUN
inlawrev-25107	230	198	of	of	ADP
inlawrev-25107	230	199	the	the	DET
inlawrev-25107	230	200	remote	remote	ADJ
inlawrev-25107	230	201	sellers	seller	NOUN
inlawrev-25107	230	202	and	and	CCONJ
inlawrev-25107	230	203	left	leave	VERB
inlawrev-25107	230	204	the	the	DET
inlawrev-25107	230	205	task	task	NOUN
inlawrev-25107	230	206	of	of	ADP
inlawrev-25107	230	207	revisiting	revisit	VERB
inlawrev-25107	230	208	quill	quill	NOUN
inlawrev-25107	230	209	to	to	ADP
inlawrev-25107	230	210	the	the	DET
inlawrev-25107	230	211	united	united	PROPN
inlawrev-25107	230	212	states	states	PROPN
inlawrev-25107	230	213	supreme	supreme	PROPN
inlawrev-25107	230	214	court.99	court.99	PROPN
inlawrev-25107	230	215	b.	b.	PROPN
inlawrev-25107	231	1	the	the	DET
inlawrev-25107	231	2	wayfair	wayfair	NOUN
inlawrev-25107	231	3	decision	decision	NOUN
inlawrev-25107	231	4	in	in	ADP
inlawrev-25107	231	5	a	a	DET
inlawrev-25107	231	6	decision	decision	NOUN
inlawrev-25107	231	7	written	write	VERB
inlawrev-25107	231	8	by	by	ADP
inlawrev-25107	231	9	justice	justice	PROPN
inlawrev-25107	231	10	anthony	anthony	PROPN
inlawrev-25107	231	11	kennedy	kennedy	PROPN
inlawrev-25107	231	12	,	,	PUNCT
inlawrev-25107	231	13	the	the	DET
inlawrev-25107	231	14	court	court	NOUN
inlawrev-25107	231	15	would	would	AUX
inlawrev-25107	231	16	again	again	ADV
inlawrev-25107	231	17	address	address	VERB
inlawrev-25107	231	18	the	the	DET
inlawrev-25107	231	19	issue	issue	NOUN
inlawrev-25107	231	20	of	of	ADP
inlawrev-25107	231	21	sales	sale	NOUN
inlawrev-25107	231	22	and	and	CCONJ
inlawrev-25107	231	23	use	use	VERB
inlawrev-25107	231	24	taxation	taxation	NOUN
inlawrev-25107	231	25	of	of	ADP
inlawrev-25107	231	26	remote	remote	ADJ
inlawrev-25107	231	27	retailers.100	retailers.100	NOUN
inlawrev-25107	231	28	the	the	DET
inlawrev-25107	231	29	court	court	NOUN
inlawrev-25107	231	30	began	begin	VERB
inlawrev-25107	231	31	with	with	ADP
inlawrev-25107	231	32	a	a	DET
inlawrev-25107	231	33	recitation	recitation	NOUN
inlawrev-25107	231	34	of	of	ADP
inlawrev-25107	231	35	the	the	DET
inlawrev-25107	231	36	law	law	NOUN
inlawrev-25107	231	37	established	establish	VERB
inlawrev-25107	231	38	by	by	ADP
inlawrev-25107	231	39	quill	quill	NOUN
inlawrev-25107	231	40	and	and	CCONJ
inlawrev-25107	231	41	bellas	bellas	PROPN
inlawrev-25107	231	42	hess	hess	PROPN
inlawrev-25107	231	43	,	,	PUNCT
inlawrev-25107	231	44	then	then	ADV
inlawrev-25107	231	45	immediately	immediately	ADV
inlawrev-25107	231	46	pointed	point	VERB
inlawrev-25107	231	47	out	out	ADP
inlawrev-25107	231	48	just	just	ADV
inlawrev-25107	231	49	how	how	SCONJ
inlawrev-25107	231	50	staggeringly	staggeringly	ADV
inlawrev-25107	231	51	low	low	ADJ
inlawrev-25107	231	52	consumer	consumer	NOUN
inlawrev-25107	231	53	compliance	compliance	NOUN
inlawrev-25107	231	54	rates	rate	NOUN
inlawrev-25107	231	55	are.101	are.101	VERB
inlawrev-25107	231	56	such	such	ADJ
inlawrev-25107	231	57	low	low	ADJ
inlawrev-25107	231	58	consumer	consumer	NOUN
inlawrev-25107	231	59	compliance	compliance	NOUN
inlawrev-25107	231	60	reduced	reduce	VERB
inlawrev-25107	231	61	tax	tax	NOUN
inlawrev-25107	231	62	revenue	revenue	NOUN
inlawrev-25107	231	63	by	by	ADP
inlawrev-25107	231	64	as	as	ADV
inlawrev-25107	231	65	much	much	ADJ
inlawrev-25107	231	66	as	as	ADP
inlawrev-25107	231	67	$	$	SYM
inlawrev-25107	231	68	33	33	NUM
inlawrev-25107	231	69	billion	billion	NUM
inlawrev-25107	231	70	annually	annually	ADV
inlawrev-25107	231	71	,	,	PUNCT
inlawrev-25107	231	72	and	and	CCONJ
inlawrev-25107	231	73	south	south	ADJ
inlawrev-25107	231	74	dakota	dakota	PROPN
inlawrev-25107	231	75	alone	alone	ADV
inlawrev-25107	231	76	lost	lose	VERB
inlawrev-25107	231	77	between	between	ADP
inlawrev-25107	231	78	$	$	SYM
inlawrev-25107	231	79	48	48	NUM
inlawrev-25107	231	80	million	million	NUM
inlawrev-25107	231	81	and	and	CCONJ
inlawrev-25107	231	82	$	$	SYM
inlawrev-25107	231	83	58	58	NUM
inlawrev-25107	231	84	million	million	NUM
inlawrev-25107	231	85	in	in	ADP
inlawrev-25107	231	86	tax	tax	NOUN
inlawrev-25107	231	87	revenue	revenue	NOUN
inlawrev-25107	231	88	each	each	DET
inlawrev-25107	231	89	year.102	year.102	NOUN
inlawrev-25107	231	90	after	after	ADP
inlawrev-25107	231	91	reciting	recite	VERB
inlawrev-25107	231	92	the	the	DET
inlawrev-25107	231	93	history	history	NOUN
inlawrev-25107	231	94	of	of	ADP
inlawrev-25107	231	95	the	the	DET
inlawrev-25107	231	96	commerce	commerce	PROPN
inlawrev-25107	231	97	clause	clause	NOUN
inlawrev-25107	231	98	jurisprudence	jurisprudence	NOUN
inlawrev-25107	231	99	,	,	PUNCT
inlawrev-25107	231	100	justice	justice	PROPN
inlawrev-25107	231	101	kennedy	kennedy	PROPN
inlawrev-25107	231	102	distilled	distil	VERB
inlawrev-25107	231	103	the	the	DET
inlawrev-25107	231	104	doctrine	doctrine	NOUN
inlawrev-25107	231	105	to	to	ADP
inlawrev-25107	231	106	two	two	NUM
inlawrev-25107	231	107	key	key	ADJ
inlawrev-25107	231	108	principles	principle	NOUN
inlawrev-25107	231	109	:	:	PUNCT
inlawrev-25107	231	110	“	"	PUNCT
inlawrev-25107	231	111	first	first	ADJ
inlawrev-25107	231	112	,	,	PUNCT
inlawrev-25107	231	113	state	state	NOUN
inlawrev-25107	231	114	regulations	regulation	NOUN
inlawrev-25107	231	115	may	may	AUX
inlawrev-25107	231	116	not	not	PART
inlawrev-25107	231	117	discriminate	discriminate	VERB
inlawrev-25107	231	118	against	against	ADP
inlawrev-25107	231	119	interstate	interstate	NOUN
inlawrev-25107	231	120	commerce	commerce	NOUN
inlawrev-25107	231	121	;	;	PUNCT
inlawrev-25107	231	122	and	and	CCONJ
inlawrev-25107	231	123	second	second	ADJ
inlawrev-25107	231	124	,	,	PUNCT
inlawrev-25107	231	125	states	state	NOUN
inlawrev-25107	231	126	may	may	AUX
inlawrev-25107	231	127	not	not	PART
inlawrev-25107	231	128	impose	impose	VERB
inlawrev-25107	231	129	undue	undue	ADJ
inlawrev-25107	231	130	burdens	burden	NOUN
inlawrev-25107	231	131	on	on	ADP
inlawrev-25107	231	132	interstate	interstate	ADJ
inlawrev-25107	231	133	commerce	commerce	NOUN
inlawrev-25107	231	134	.	.	PUNCT
inlawrev-25107	231	135	”103	”103	PUNCT
inlawrev-25107	232	1	the	the	DET
inlawrev-25107	232	2	court	court	NOUN
inlawrev-25107	232	3	also	also	ADV
inlawrev-25107	232	4	acknowledged	acknowledge	VERB
inlawrev-25107	232	5	that	that	SCONJ
inlawrev-25107	232	6	complete	complete	ADJ
inlawrev-25107	232	7	auto	auto	NOUN
inlawrev-25107	232	8	still	still	ADV
inlawrev-25107	232	9	serves	serve	VERB
inlawrev-25107	232	10	as	as	ADP
inlawrev-25107	232	11	the	the	DET
inlawrev-25107	232	12	accepted	accept	VERB
inlawrev-25107	232	13	framework	framework	NOUN
inlawrev-25107	232	14	for	for	ADP
inlawrev-25107	232	15	determining	determine	VERB
inlawrev-25107	232	16	the	the	DET
inlawrev-25107	232	17	validity	validity	NOUN
inlawrev-25107	232	18	of	of	ADP
inlawrev-25107	232	19	a	a	DET
inlawrev-25107	232	20	tax	tax	NOUN
inlawrev-25107	232	21	under	under	ADP
inlawrev-25107	232	22	the	the	DET
inlawrev-25107	232	23	commerce	commerce	NOUN
inlawrev-25107	232	24	91	91	NUM
inlawrev-25107	232	25	.	.	PUNCT
inlawrev-25107	233	1	s.d	s.d	PROPN
inlawrev-25107	233	2	.	.	PROPN
inlawrev-25107	233	3	codified	codify	VERB
inlawrev-25107	233	4	laws	law	NOUN
inlawrev-25107	233	5	§	§	PROPN
inlawrev-25107	233	6	10	10	NUM
inlawrev-25107	233	7	-	-	SYM
inlawrev-25107	233	8	64	64	NUM
inlawrev-25107	233	9	-	-	SYM
inlawrev-25107	233	10	2	2	NUM
inlawrev-25107	233	11	;	;	PUNCT
inlawrev-25107	233	12	§	§	PROPN
inlawrev-25107	233	13	10	10	NUM
inlawrev-25107	233	14	-	-	SYM
inlawrev-25107	233	15	64	64	NUM
inlawrev-25107	233	16	-	-	SYM
inlawrev-25107	233	17	5	5	NUM
inlawrev-25107	233	18	;	;	PUNCT
inlawrev-25107	233	19	§	§	PROPN
inlawrev-25107	233	20	10	10	NUM
inlawrev-25107	233	21	-	-	SYM
inlawrev-25107	233	22	64	64	NUM
inlawrev-25107	233	23	-	-	SYM
inlawrev-25107	233	24	6	6	NUM
inlawrev-25107	233	25	.	.	NOUN
inlawrev-25107	233	26	92	92	NUM
inlawrev-25107	233	27	.	.	PUNCT
inlawrev-25107	234	1	s.d	s.d	PROPN
inlawrev-25107	234	2	.	.	PROPN
inlawrev-25107	234	3	codified	codify	VERB
inlawrev-25107	234	4	laws	law	NOUN
inlawrev-25107	234	5	§	§	PROPN
inlawrev-25107	234	6	10	10	NUM
inlawrev-25107	234	7	-	-	SYM
inlawrev-25107	234	8	64	64	NUM
inlawrev-25107	234	9	-	-	SYM
inlawrev-25107	234	10	4	4	NUM
inlawrev-25107	234	11	.	.	NUM
inlawrev-25107	234	12	93	93	NUM
inlawrev-25107	234	13	.	.	PUNCT
inlawrev-25107	235	1	§	§	PROPN
inlawrev-25107	235	2	10	10	NUM
inlawrev-25107	235	3	-	-	SYM
inlawrev-25107	235	4	64	64	NUM
inlawrev-25107	235	5	-	-	SYM
inlawrev-25107	235	6	6	6	NUM
inlawrev-25107	235	7	.	.	NOUN
inlawrev-25107	235	8	94	94	NUM
inlawrev-25107	235	9	.	.	PUNCT
inlawrev-25107	236	1	state	state	PROPN
inlawrev-25107	236	2	v.	v.	ADP
inlawrev-25107	236	3	wayfair	wayfair	PROPN
inlawrev-25107	236	4	,	,	PUNCT
inlawrev-25107	236	5	901	901	NUM
inlawrev-25107	236	6	n.w.2d	n.w.2d	ADP
inlawrev-25107	236	7	754	754	NUM
inlawrev-25107	236	8	,	,	PUNCT
inlawrev-25107	236	9	759	759	NUM
inlawrev-25107	236	10	(	(	PUNCT
inlawrev-25107	236	11	s.d	s.d	PROPN
inlawrev-25107	236	12	.	.	PROPN
inlawrev-25107	236	13	2017	2017	NUM
inlawrev-25107	236	14	)	)	PUNCT
inlawrev-25107	236	15	.	.	PUNCT
inlawrev-25107	237	1	95	95	NUM
inlawrev-25107	237	2	.	.	PUNCT
inlawrev-25107	238	1	i	i	PRON
inlawrev-25107	238	2	d.	d.	PROPN
inlawrev-25107	238	3	96	96	NUM
inlawrev-25107	238	4	.	.	PUNCT
inlawrev-25107	239	1	i	i	PRON
inlawrev-25107	239	2	d.	d.	PROPN
inlawrev-25107	239	3	97	97	NUM
inlawrev-25107	239	4	.	.	PUNCT
inlawrev-25107	240	1	i	i	PRON
inlawrev-25107	240	2	d.	d.	PROPN
inlawrev-25107	240	3	at	at	ADP
inlawrev-25107	240	4	761	761	NUM
inlawrev-25107	240	5	.	.	PUNCT
inlawrev-25107	241	1	98	98	NUM
inlawrev-25107	241	2	.	.	PUNCT
inlawrev-25107	242	1	i	i	PRON
inlawrev-25107	242	2	d.	d.	PROPN
inlawrev-25107	242	3	99	99	NUM
inlawrev-25107	242	4	.	.	PUNCT
inlawrev-25107	243	1	i	i	PRON
inlawrev-25107	243	2	d.	d.	PROPN
inlawrev-25107	243	3	100	100	NUM
inlawrev-25107	243	4	.	.	PUNCT
inlawrev-25107	244	1	south	south	PROPN
inlawrev-25107	244	2	dakota	dakota	PROPN
inlawrev-25107	244	3	v.	v.	PROPN
inlawrev-25107	244	4	wayfair	wayfair	PROPN
inlawrev-25107	244	5	,	,	PUNCT
inlawrev-25107	244	6	inc	inc	PROPN
inlawrev-25107	244	7	.	.	PROPN
inlawrev-25107	244	8	,	,	PUNCT
inlawrev-25107	244	9	138	138	NUM
inlawrev-25107	244	10	s.	s.	PROPN
inlawrev-25107	244	11	ct	ct	PROPN
inlawrev-25107	244	12	.	.	PROPN
inlawrev-25107	244	13	2080	2080	NUM
inlawrev-25107	244	14	(	(	PUNCT
inlawrev-25107	244	15	2018	2018	NUM
inlawrev-25107	244	16	)	)	PUNCT
inlawrev-25107	244	17	.	.	PUNCT
inlawrev-25107	245	1	101	101	NUM
inlawrev-25107	245	2	.	.	PUNCT
inlawrev-25107	246	1	i	i	PRON
inlawrev-25107	246	2	d.	d.	PROPN
inlawrev-25107	246	3	at	at	ADP
inlawrev-25107	246	4	2088	2088	NUM
inlawrev-25107	246	5	.	.	PUNCT
inlawrev-25107	247	1	102	102	NUM
inlawrev-25107	247	2	.	.	PUNCT
inlawrev-25107	248	1	i	i	PRON
inlawrev-25107	248	2	d.	d.	PROPN
inlawrev-25107	248	3	103	103	NUM
inlawrev-25107	248	4	.	.	PUNCT
inlawrev-25107	249	1	i	i	PRON
inlawrev-25107	249	2	d.	d.	PROPN
inlawrev-25107	249	3	at	at	ADP
inlawrev-25107	249	4	2091	2091	NUM
inlawrev-25107	249	5	.	.	PUNCT
inlawrev-25107	250	1	2020	2020	NUM
inlawrev-25107	250	2	]	]	PUNCT
inlawrev-25107	250	3	finding	find	VERB
inlawrev-25107	250	4	the	the	DET
inlawrev-25107	250	5	way	way	NOUN
inlawrev-25107	250	6	173	173	NUM
inlawrev-25107	250	7	clause.104	clause.104	PROPN
inlawrev-25107	250	8	justice	justice	PROPN
inlawrev-25107	250	9	kennedy	kennedy	PROPN
inlawrev-25107	250	10	noted	note	VERB
inlawrev-25107	250	11	that	that	SCONJ
inlawrev-25107	250	12	“	"	PUNCT
inlawrev-25107	250	13	[	[	X
inlawrev-25107	250	14	e]ach	e]ach	NOUN
inlawrev-25107	250	15	year	year	NOUN
inlawrev-25107	250	16	,	,	PUNCT
inlawrev-25107	250	17	the	the	DET
inlawrev-25107	250	18	physical	physical	ADJ
inlawrev-25107	250	19	presence	presence	NOUN
inlawrev-25107	250	20	rule	rule	NOUN
inlawrev-25107	250	21	becomes	becomes	AUX
inlawrev-25107	250	22	further	far	ADV
inlawrev-25107	250	23	removed	remove	VERB
inlawrev-25107	250	24	from	from	ADP
inlawrev-25107	250	25	the	the	DET
inlawrev-25107	250	26	economic	economic	ADJ
inlawrev-25107	250	27	reality	reality	NOUN
inlawrev-25107	250	28	and	and	CCONJ
inlawrev-25107	250	29	results	result	NOUN
inlawrev-25107	250	30	in	in	ADP
inlawrev-25107	250	31	significant	significant	ADJ
inlawrev-25107	250	32	revenue	revenue	NOUN
inlawrev-25107	250	33	losses	loss	NOUN
inlawrev-25107	250	34	to	to	ADP
inlawrev-25107	250	35	the	the	DET
inlawrev-25107	250	36	states	state	NOUN
inlawrev-25107	250	37	.	.	PUNCT
inlawrev-25107	251	1	these	these	DET
inlawrev-25107	251	2	critiques	critique	NOUN
inlawrev-25107	251	3	underscore	underscore	VERB
inlawrev-25107	251	4	that	that	SCONJ
inlawrev-25107	251	5	the	the	DET
inlawrev-25107	251	6	physical	physical	ADJ
inlawrev-25107	251	7	presence	presence	NOUN
inlawrev-25107	251	8	rule	rule	NOUN
inlawrev-25107	251	9	,	,	PUNCT
inlawrev-25107	251	10	both	both	CCONJ
inlawrev-25107	251	11	as	as	ADP
inlawrev-25107	251	12	first	first	ADV
inlawrev-25107	251	13	formulated	formulate	VERB
inlawrev-25107	251	14	and	and	CCONJ
inlawrev-25107	251	15	as	as	ADP
inlawrev-25107	251	16	applied	apply	VERB
inlawrev-25107	251	17	today	today	NOUN
inlawrev-25107	251	18	,	,	PUNCT
inlawrev-25107	251	19	is	be	AUX
inlawrev-25107	251	20	an	an	DET
inlawrev-25107	251	21	incorrect	incorrect	ADJ
inlawrev-25107	251	22	interpretation	interpretation	NOUN
inlawrev-25107	251	23	of	of	ADP
inlawrev-25107	251	24	the	the	DET
inlawrev-25107	251	25	commerce	commerce	NOUN
inlawrev-25107	251	26	clause	clause	NOUN
inlawrev-25107	251	27	.	.	PUNCT
inlawrev-25107	252	1	”105	”105	ADJ
inlawrev-25107	252	2	in	in	ADP
inlawrev-25107	252	3	addition	addition	NOUN
inlawrev-25107	252	4	to	to	ADP
inlawrev-25107	252	5	the	the	DET
inlawrev-25107	252	6	prevailing	prevail	VERB
inlawrev-25107	252	7	concept	concept	NOUN
inlawrev-25107	252	8	throughout	throughout	ADP
inlawrev-25107	252	9	that	that	DET
inlawrev-25107	252	10	nexus	nexus	NOUN
inlawrev-25107	252	11	should	should	AUX
inlawrev-25107	252	12	reflect	reflect	VERB
inlawrev-25107	252	13	the	the	DET
inlawrev-25107	252	14	times	time	NOUN
inlawrev-25107	252	15	–	–	PUNCT
inlawrev-25107	252	16	the	the	DET
inlawrev-25107	252	17	twenty	twenty	NUM
inlawrev-25107	252	18	-	-	PUNCT
inlawrev-25107	252	19	first	first	ADJ
inlawrev-25107	252	20	century	century	NOUN
inlawrev-25107	252	21	–	–	PUNCT
inlawrev-25107	252	22	the	the	DET
inlawrev-25107	252	23	court	court	NOUN
inlawrev-25107	252	24	gave	give	VERB
inlawrev-25107	252	25	three	three	NUM
inlawrev-25107	252	26	main	main	ADJ
inlawrev-25107	252	27	reasons	reason	NOUN
inlawrev-25107	252	28	for	for	ADP
inlawrev-25107	252	29	reversing	reverse	VERB
inlawrev-25107	252	30	quill	quill	NOUN
inlawrev-25107	252	31	.	.	PUNCT
inlawrev-25107	253	1	first	first	ADV
inlawrev-25107	253	2	,	,	PUNCT
inlawrev-25107	253	3	the	the	DET
inlawrev-25107	253	4	substantial	substantial	ADJ
inlawrev-25107	253	5	nexus	nexus	NOUN
inlawrev-25107	253	6	prong	prong	NOUN
inlawrev-25107	253	7	of	of	ADP
inlawrev-25107	253	8	the	the	DET
inlawrev-25107	253	9	complete	complete	ADJ
inlawrev-25107	253	10	auto	auto	NOUN
inlawrev-25107	253	11	test	test	NOUN
inlawrev-25107	253	12	does	do	AUX
inlawrev-25107	253	13	not	not	PART
inlawrev-25107	253	14	require	require	VERB
inlawrev-25107	253	15	physical	physical	ADJ
inlawrev-25107	253	16	presence	presence	NOUN
inlawrev-25107	253	17	;	;	PUNCT
inlawrev-25107	253	18	second	second	X
inlawrev-25107	253	19	,	,	PUNCT
inlawrev-25107	253	20	the	the	DET
inlawrev-25107	253	21	physical	physical	ADJ
inlawrev-25107	253	22	presence	presence	NOUN
inlawrev-25107	253	23	rule	rule	NOUN
inlawrev-25107	253	24	creates	create	VERB
inlawrev-25107	253	25	market	market	NOUN
inlawrev-25107	253	26	distortions	distortion	NOUN
inlawrev-25107	253	27	;	;	PUNCT
inlawrev-25107	253	28	and	and	CCONJ
inlawrev-25107	253	29	third	third	ADV
inlawrev-25107	253	30	,	,	PUNCT
inlawrev-25107	253	31	quill	quill	PROPN
inlawrev-25107	253	32	’s	’s	PART
inlawrev-25107	253	33	bright	bright	ADJ
inlawrev-25107	253	34	-	-	PUNCT
inlawrev-25107	253	35	line	line	NOUN
inlawrev-25107	253	36	rule	rule	NOUN
inlawrev-25107	253	37	is	be	AUX
inlawrev-25107	253	38	an	an	DET
inlawrev-25107	253	39	arbitrary	arbitrary	ADJ
inlawrev-25107	253	40	and	and	CCONJ
inlawrev-25107	253	41	formalistic	formalistic	ADJ
inlawrev-25107	253	42	distinction	distinction	NOUN
inlawrev-25107	253	43	that	that	PRON
inlawrev-25107	253	44	is	be	AUX
inlawrev-25107	253	45	inconsistent	inconsistent	ADJ
inlawrev-25107	253	46	with	with	ADP
inlawrev-25107	253	47	the	the	DET
inlawrev-25107	253	48	current	current	ADJ
inlawrev-25107	253	49	commerce	commerce	NOUN
inlawrev-25107	253	50	clause	clause	NOUN
inlawrev-25107	253	51	jurisprudence.106	jurisprudence.106	NOUN
inlawrev-25107	253	52	in	in	ADP
inlawrev-25107	253	53	addressing	address	VERB
inlawrev-25107	253	54	its	its	PRON
inlawrev-25107	253	55	own	own	ADJ
inlawrev-25107	253	56	previous	previous	ADJ
inlawrev-25107	253	57	misuse	misuse	NOUN
inlawrev-25107	253	58	of	of	ADP
inlawrev-25107	253	59	the	the	DET
inlawrev-25107	253	60	physical	physical	ADJ
inlawrev-25107	253	61	presence	presence	NOUN
inlawrev-25107	253	62	rule	rule	NOUN
inlawrev-25107	253	63	,	,	PUNCT
inlawrev-25107	253	64	the	the	DET
inlawrev-25107	253	65	court	court	NOUN
inlawrev-25107	253	66	pointed	point	VERB
inlawrev-25107	253	67	to	to	ADP
inlawrev-25107	253	68	language	language	NOUN
inlawrev-25107	253	69	of	of	ADP
inlawrev-25107	253	70	the	the	DET
inlawrev-25107	253	71	quill	quill	NOUN
inlawrev-25107	253	72	decision	decision	NOUN
inlawrev-25107	253	73	indicating	indicate	VERB
inlawrev-25107	253	74	that	that	SCONJ
inlawrev-25107	253	75	,	,	PUNCT
inlawrev-25107	253	76	“	"	PUNCT
inlawrev-25107	253	77	it	it	PRON
inlawrev-25107	253	78	is	be	AUX
inlawrev-25107	253	79	an	an	DET
inlawrev-25107	253	80	inescapable	inescapable	ADJ
inlawrev-25107	253	81	fact	fact	NOUN
inlawrev-25107	253	82	of	of	ADP
inlawrev-25107	253	83	modern	modern	ADJ
inlawrev-25107	253	84	commercial	commercial	ADJ
inlawrev-25107	253	85	life	life	NOUN
inlawrev-25107	253	86	that	that	PRON
inlawrev-25107	253	87	a	a	DET
inlawrev-25107	253	88	substantial	substantial	ADJ
inlawrev-25107	253	89	amount	amount	NOUN
inlawrev-25107	253	90	of	of	ADP
inlawrev-25107	253	91	business	business	NOUN
inlawrev-25107	253	92	is	be	AUX
inlawrev-25107	253	93	transacted	transact	VERB
inlawrev-25107	253	94	…	…	PUNCT
inlawrev-25107	253	95	[with	[with	X
inlawrev-25107	253	96	no	no	NOUN
inlawrev-25107	253	97	]	]	X
inlawrev-25107	253	98	need	need	NOUN
inlawrev-25107	253	99	for	for	ADP
inlawrev-25107	253	100	physical	physical	ADJ
inlawrev-25107	253	101	presence	presence	NOUN
inlawrev-25107	253	102	within	within	ADP
inlawrev-25107	253	103	a	a	DET
inlawrev-25107	253	104	state	state	NOUN
inlawrev-25107	253	105	in	in	ADP
inlawrev-25107	253	106	which	which	PRON
inlawrev-25107	253	107	business	business	NOUN
inlawrev-25107	253	108	is	be	AUX
inlawrev-25107	253	109	conducted	conduct	VERB
inlawrev-25107	253	110	.	.	PUNCT
inlawrev-25107	253	111	”107	”107	PUNCT
inlawrev-25107	254	1	the	the	DET
inlawrev-25107	254	2	quill	quill	NOUN
inlawrev-25107	254	3	majority	majority	NOUN
inlawrev-25107	254	4	supported	support	VERB
inlawrev-25107	254	5	its	its	PRON
inlawrev-25107	254	6	use	use	NOUN
inlawrev-25107	254	7	of	of	ADP
inlawrev-25107	254	8	the	the	DET
inlawrev-25107	254	9	physical	physical	ADJ
inlawrev-25107	254	10	presence	presence	NOUN
inlawrev-25107	254	11	rule	rule	NOUN
inlawrev-25107	254	12	by	by	ADP
inlawrev-25107	254	13	asserting	assert	VERB
inlawrev-25107	254	14	that	that	SCONJ
inlawrev-25107	254	15	states	state	NOUN
inlawrev-25107	254	16	could	could	AUX
inlawrev-25107	254	17	potentially	potentially	ADV
inlawrev-25107	254	18	violate	violate	VERB
inlawrev-25107	254	19	the	the	DET
inlawrev-25107	254	20	commerce	commerce	NOUN
inlawrev-25107	254	21	clause	clause	NOUN
inlawrev-25107	254	22	and	and	CCONJ
inlawrev-25107	254	23	unduly	unduly	ADV
inlawrev-25107	254	24	burden	burden	VERB
inlawrev-25107	254	25	interstate	interstate	ADJ
inlawrev-25107	254	26	commerce	commerce	NOUN
inlawrev-25107	254	27	by	by	ADP
inlawrev-25107	254	28	forcing	force	VERB
inlawrev-25107	254	29	mail	mail	NOUN
inlawrev-25107	254	30	-	-	PUNCT
inlawrev-25107	254	31	order	order	NOUN
inlawrev-25107	254	32	firms	firm	NOUN
inlawrev-25107	254	33	to	to	PART
inlawrev-25107	254	34	comply	comply	VERB
inlawrev-25107	254	35	with	with	ADP
inlawrev-25107	254	36	the	the	DET
inlawrev-25107	254	37	tax	tax	NOUN
inlawrev-25107	254	38	laws	law	NOUN
inlawrev-25107	254	39	of	of	ADP
inlawrev-25107	254	40	a	a	DET
inlawrev-25107	254	41	multiplicity	multiplicity	NOUN
inlawrev-25107	254	42	of	of	ADP
inlawrev-25107	254	43	jurisdictions.108	jurisdictions.108	ADP
inlawrev-25107	254	44	the	the	DET
inlawrev-25107	254	45	wayfair	wayfair	NOUN
inlawrev-25107	254	46	court	court	NOUN
inlawrev-25107	254	47	,	,	PUNCT
inlawrev-25107	254	48	however	however	ADV
inlawrev-25107	254	49	,	,	PUNCT
inlawrev-25107	254	50	rebuked	rebuke	VERB
inlawrev-25107	254	51	this	this	DET
inlawrev-25107	254	52	point	point	NOUN
inlawrev-25107	254	53	by	by	ADP
inlawrev-25107	254	54	pointing	point	VERB
inlawrev-25107	254	55	out	out	ADP
inlawrev-25107	254	56	that	that	SCONJ
inlawrev-25107	254	57	today	today	NOUN
inlawrev-25107	254	58	compliance	compliance	NOUN
inlawrev-25107	254	59	costs	cost	NOUN
inlawrev-25107	254	60	are	be	AUX
inlawrev-25107	254	61	not	not	PART
inlawrev-25107	254	62	really	really	ADV
inlawrev-25107	254	63	related	related	ADJ
inlawrev-25107	254	64	to	to	ADP
inlawrev-25107	254	65	whether	whether	SCONJ
inlawrev-25107	254	66	a	a	DET
inlawrev-25107	254	67	firm	firm	NOUN
inlawrev-25107	254	68	maintains	maintain	VERB
inlawrev-25107	254	69	a	a	DET
inlawrev-25107	254	70	physical	physical	ADJ
inlawrev-25107	254	71	presence	presence	NOUN
inlawrev-25107	254	72	in	in	ADP
inlawrev-25107	254	73	a	a	DET
inlawrev-25107	254	74	given	give	VERB
inlawrev-25107	254	75	state.1	state.1	PROPN
inlawrev-25107	254	76	0	0	NUM
inlawrev-25107	254	77	9	9	NUM
inlawrev-25107	254	78	next	next	ADV
inlawrev-25107	254	79	,	,	PUNCT
inlawrev-25107	254	80	the	the	DET
inlawrev-25107	254	81	court	court	NOUN
inlawrev-25107	254	82	addressed	address	VERB
inlawrev-25107	254	83	the	the	DET
inlawrev-25107	254	84	market	market	NOUN
inlawrev-25107	254	85	distortions	distortion	NOUN
inlawrev-25107	254	86	created	create	VERB
inlawrev-25107	254	87	by	by	ADP
inlawrev-25107	254	88	the	the	DET
inlawrev-25107	254	89	physical	physical	ADJ
inlawrev-25107	254	90	presence	presence	NOUN
inlawrev-25107	254	91	rule	rule	NOUN
inlawrev-25107	254	92	.	.	PUNCT
inlawrev-25107	255	1	under	under	ADP
inlawrev-25107	255	2	quill	quill	NOUN
inlawrev-25107	255	3	,	,	PUNCT
inlawrev-25107	255	4	local	local	ADJ
inlawrev-25107	255	5	businesses	business	NOUN
inlawrev-25107	255	6	and	and	CCONJ
inlawrev-25107	255	7	interstate	interstate	ADJ
inlawrev-25107	255	8	businesses	business	NOUN
inlawrev-25107	255	9	that	that	PRON
inlawrev-25107	255	10	maintain	maintain	VERB
inlawrev-25107	255	11	a	a	DET
inlawrev-25107	255	12	physical	physical	ADJ
inlawrev-25107	255	13	presence	presence	NOUN
inlawrev-25107	255	14	are	be	AUX
inlawrev-25107	255	15	,	,	PUNCT
inlawrev-25107	255	16	by	by	ADP
inlawrev-25107	255	17	default	default	NOUN
inlawrev-25107	255	18	,	,	PUNCT
inlawrev-25107	255	19	at	at	ADP
inlawrev-25107	255	20	a	a	DET
inlawrev-25107	255	21	competitive	competitive	ADJ
inlawrev-25107	255	22	disadvantage	disadvantage	NOUN
inlawrev-25107	255	23	relative	relative	ADJ
inlawrev-25107	255	24	to	to	ADP
inlawrev-25107	255	25	remote	remote	VERB
inlawrev-25107	255	26	sellers.110	sellers.110	PROPN
inlawrev-25107	255	27	because	because	SCONJ
inlawrev-25107	255	28	consumer	consumer	NOUN
inlawrev-25107	255	29	compliance	compliance	NOUN
inlawrev-25107	255	30	rates	rate	NOUN
inlawrev-25107	255	31	for	for	ADP
inlawrev-25107	255	32	remitting	remit	VERB
inlawrev-25107	255	33	sales	sale	NOUN
inlawrev-25107	255	34	and	and	CCONJ
inlawrev-25107	255	35	use	use	VERB
inlawrev-25107	255	36	tax	tax	NOUN
inlawrev-25107	255	37	are	be	AUX
inlawrev-25107	255	38	so	so	ADV
inlawrev-25107	255	39	low	low	ADJ
inlawrev-25107	255	40	,	,	PUNCT
inlawrev-25107	255	41	remote	remote	ADJ
inlawrev-25107	255	42	sellers	seller	NOUN
inlawrev-25107	255	43	can	can	AUX
inlawrev-25107	255	44	essentially	essentially	ADV
inlawrev-25107	255	45	offer	offer	VERB
inlawrev-25107	255	46	lower	low	ADJ
inlawrev-25107	255	47	prices	price	NOUN
inlawrev-25107	255	48	by	by	ADP
inlawrev-25107	255	49	simply	simply	ADV
inlawrev-25107	255	50	avoiding	avoid	VERB
inlawrev-25107	255	51	physical	physical	ADJ
inlawrev-25107	255	52	presence	presence	NOUN
inlawrev-25107	255	53	in	in	ADP
inlawrev-25107	255	54	a	a	DET
inlawrev-25107	255	55	particular	particular	ADJ
inlawrev-25107	255	56	state.111	state.111	NOUN
inlawrev-25107	255	57	in	in	ADP
inlawrev-25107	255	58	considering	consider	VERB
inlawrev-25107	255	59	the	the	DET
inlawrev-25107	255	60	limiting	limit	VERB
inlawrev-25107	255	61	effect	effect	NOUN
inlawrev-25107	255	62	that	that	SCONJ
inlawrev-25107	255	63	quill	quill	NOUN
inlawrev-25107	255	64	could	could	AUX
inlawrev-25107	255	65	have	have	AUX
inlawrev-25107	255	66	on	on	ADP
inlawrev-25107	255	67	the	the	DET
inlawrev-25107	255	68	economy	economy	NOUN
inlawrev-25107	255	69	,	,	PUNCT
inlawrev-25107	255	70	the	the	DET
inlawrev-25107	255	71	court	court	NOUN
inlawrev-25107	255	72	pointed	point	VERB
inlawrev-25107	255	73	out	out	ADP
inlawrev-25107	255	74	that	that	SCONJ
inlawrev-25107	255	75	the	the	DET
inlawrev-25107	255	76	physical	physical	ADJ
inlawrev-25107	255	77	presence	presence	NOUN
inlawrev-25107	255	78	rule	rule	NOUN
inlawrev-25107	255	79	provides	provide	VERB
inlawrev-25107	255	80	firms	firm	NOUN
inlawrev-25107	255	81	with	with	ADP
inlawrev-25107	255	82	a	a	DET
inlawrev-25107	255	83	disincentive	disincentive	NOUN
inlawrev-25107	255	84	to	to	PART
inlawrev-25107	255	85	expand	expand	VERB
inlawrev-25107	255	86	their	their	PRON
inlawrev-25107	255	87	operations	operation	NOUN
inlawrev-25107	255	88	into	into	ADP
inlawrev-25107	255	89	multiple	multiple	ADJ
inlawrev-25107	255	90	states.112	states.112	NOUN
inlawrev-25107	255	91	to	to	PART
inlawrev-25107	255	92	address	address	VERB
inlawrev-25107	255	93	the	the	DET
inlawrev-25107	255	94	arbitrary	arbitrary	ADJ
inlawrev-25107	255	95	,	,	PUNCT
inlawrev-25107	255	96	formalistic	formalistic	ADJ
inlawrev-25107	255	97	distinction	distinction	NOUN
inlawrev-25107	255	98	created	create	VERB
inlawrev-25107	255	99	by	by	ADP
inlawrev-25107	255	100	quill	quill	NOUN
inlawrev-25107	255	101	,	,	PUNCT
inlawrev-25107	255	102	justice	justice	PROPN
inlawrev-25107	255	103	kennedy	kennedy	PROPN
inlawrev-25107	255	104	used	use	VERB
inlawrev-25107	255	105	a	a	DET
inlawrev-25107	255	106	simple	simple	ADJ
inlawrev-25107	255	107	hypothetical	hypothetical	NOUN
inlawrev-25107	255	108	where	where	SCONJ
inlawrev-25107	255	109	there	there	PRON
inlawrev-25107	255	110	are	be	VERB
inlawrev-25107	255	111	two	two	NUM
inlawrev-25107	255	112	firms	firm	NOUN
inlawrev-25107	255	113	on	on	ADP
inlawrev-25107	255	114	each	each	DET
inlawrev-25107	255	115	side	side	NOUN
inlawrev-25107	255	116	of	of	ADP
inlawrev-25107	255	117	the	the	DET
inlawrev-25107	255	118	nebraska	nebraska	PROPN
inlawrev-25107	255	119	-	-	PUNCT
inlawrev-25107	255	120	south	south	PROPN
inlawrev-25107	255	121	dakota	dakota	PROPN
inlawrev-25107	255	122	border	border	NOUN
inlawrev-25107	255	123	;	;	PUNCT
inlawrev-25107	255	124	one	one	NUM
inlawrev-25107	255	125	firm	firm	NOUN
inlawrev-25107	255	126	maintains	maintain	VERB
inlawrev-25107	255	127	a	a	DET
inlawrev-25107	255	128	small	small	ADJ
inlawrev-25107	255	129	warehouse	warehouse	NOUN
inlawrev-25107	255	130	on	on	ADP
inlawrev-25107	255	131	the	the	DET
inlawrev-25107	255	132	south	south	ADJ
inlawrev-25107	255	133	dakota	dakota	PROPN
inlawrev-25107	255	134	side	side	NOUN
inlawrev-25107	255	135	and	and	CCONJ
inlawrev-25107	255	136	the	the	DET
inlawrev-25107	255	137	other	other	ADJ
inlawrev-25107	255	138	maintains	maintain	VERB
inlawrev-25107	255	139	a	a	DET
inlawrev-25107	255	140	large	large	ADJ
inlawrev-25107	255	141	warehouse	warehouse	NOUN
inlawrev-25107	255	142	just	just	ADV
inlawrev-25107	255	143	across	across	ADP
inlawrev-25107	255	144	the	the	DET
inlawrev-25107	255	145	border	border	NOUN
inlawrev-25107	255	146	on	on	ADP
inlawrev-25107	255	147	the	the	DET
inlawrev-25107	255	148	nebraska	nebraska	PROPN
inlawrev-25107	255	149	side.113	side.113	PROPN
inlawrev-25107	255	150	both	both	DET
inlawrev-25107	255	151	firms	firm	NOUN
inlawrev-25107	255	152	sell	sell	VERB
inlawrev-25107	255	153	their	their	PRON
inlawrev-25107	255	154	products	product	NOUN
inlawrev-25107	255	155	online	online	ADV
inlawrev-25107	255	156	,	,	PUNCT
inlawrev-25107	255	157	but	but	CCONJ
inlawrev-25107	255	158	under	under	ADP
inlawrev-25107	255	159	104	104	NUM
inlawrev-25107	255	160	.	.	PUNCT
inlawrev-25107	256	1	i	i	PRON
inlawrev-25107	256	2	d.	d.	PROPN
inlawrev-25107	256	3	105	105	NUM
inlawrev-25107	256	4	.	.	PUNCT
inlawrev-25107	257	1	i	i	PRON
inlawrev-25107	257	2	d.	d.	PROPN
inlawrev-25107	257	3	at	at	ADP
inlawrev-25107	257	4	2092	2092	NUM
inlawrev-25107	257	5	.	.	PUNCT
inlawrev-25107	258	1	106	106	NUM
inlawrev-25107	258	2	.	.	PUNCT
inlawrev-25107	259	1	i	i	PRON
inlawrev-25107	259	2	d.	d.	PROPN
inlawrev-25107	259	3	107	107	NUM
inlawrev-25107	259	4	.	.	PUNCT
inlawrev-25107	260	1	i	i	PRON
inlawrev-25107	260	2	d.	d.	PROPN
inlawrev-25107	260	3	(	(	PUNCT
inlawrev-25107	260	4	quoting	quote	VERB
inlawrev-25107	260	5	quill	quill	PROPN
inlawrev-25107	260	6	corp	corp	PROPN
inlawrev-25107	260	7	.	.	PROPN
inlawrev-25107	261	1	v.	v.	ADP
inlawrev-25107	261	2	north	north	PROPN
inlawrev-25107	261	3	dakota	dakota	PROPN
inlawrev-25107	261	4	,	,	PUNCT
inlawrev-25107	261	5	504	504	NUM
inlawrev-25107	261	6	u.s	u.s	PROPN
inlawrev-25107	261	7	.	.	PROPN
inlawrev-25107	261	8	298	298	NUM
inlawrev-25107	261	9	,	,	PUNCT
inlawrev-25107	261	10	308	308	NUM
inlawrev-25107	261	11	(	(	PUNCT
inlawrev-25107	261	12	1992	1992	NUM
inlawrev-25107	261	13	)	)	PUNCT
inlawrev-25107	261	14	)	)	PUNCT
inlawrev-25107	261	15	.	.	PUNCT
inlawrev-25107	262	1	108	108	NUM
inlawrev-25107	262	2	.	.	PUNCT
inlawrev-25107	263	1	i	i	PRON
inlawrev-25107	263	2	d.	d.	PROPN
inlawrev-25107	263	3	at	at	ADP
inlawrev-25107	263	4	2093	2093	NUM
inlawrev-25107	263	5	.	.	PUNCT
inlawrev-25107	264	1	109	109	NUM
inlawrev-25107	264	2	.	.	PUNCT
inlawrev-25107	265	1	i	i	PRON
inlawrev-25107	265	2	d.	d.	PROPN
inlawrev-25107	265	3	110	110	NUM
inlawrev-25107	265	4	.	.	PUNCT
inlawrev-25107	266	1	i	i	PRON
inlawrev-25107	266	2	d.	d.	PROPN
inlawrev-25107	266	3	at	at	ADP
inlawrev-25107	266	4	2094	2094	NUM
inlawrev-25107	266	5	.	.	PUNCT
inlawrev-25107	267	1	111	111	NUM
inlawrev-25107	267	2	.	.	PUNCT
inlawrev-25107	268	1	i	i	PRON
inlawrev-25107	268	2	d.	d.	PROPN
inlawrev-25107	268	3	112	112	NUM
inlawrev-25107	268	4	.	.	PUNCT
inlawrev-25107	269	1	i	i	PRON
inlawrev-25107	269	2	d.	d.	PROPN
inlawrev-25107	269	3	113	113	NUM
inlawrev-25107	269	4	.	.	PUNCT
inlawrev-25107	270	1	i	i	PRON
inlawrev-25107	270	2	d.	d.	PROPN
inlawrev-25107	270	3	174	174	NUM
inlawrev-25107	270	4	indiana	indiana	PROPN
inlawrev-25107	270	5	law	law	PROPN
inlawrev-25107	270	6	review	review	NOUN
inlawrev-25107	270	7	[	[	X
inlawrev-25107	270	8	vol	vol	NOUN
inlawrev-25107	270	9	.	.	PUNCT
inlawrev-25107	271	1	53:163	53:163	NUM
inlawrev-25107	271	2	quill	quill	NOUN
inlawrev-25107	271	3	only	only	ADV
inlawrev-25107	271	4	the	the	DET
inlawrev-25107	271	5	former	former	ADJ
inlawrev-25107	271	6	would	would	AUX
inlawrev-25107	271	7	have	have	VERB
inlawrev-25107	271	8	to	to	PART
inlawrev-25107	271	9	collect	collect	VERB
inlawrev-25107	271	10	sales	sale	NOUN
inlawrev-25107	271	11	and	and	CCONJ
inlawrev-25107	271	12	use	use	VERB
inlawrev-25107	271	13	tax	tax	NOUN
inlawrev-25107	271	14	in	in	ADP
inlawrev-25107	271	15	south	south	PROPN
inlawrev-25107	271	16	dakota.114	dakota.114	NOUN
inlawrev-25107	271	17	the	the	DET
inlawrev-25107	271	18	court	court	NOUN
inlawrev-25107	271	19	acknowledged	acknowledge	VERB
inlawrev-25107	271	20	the	the	DET
inlawrev-25107	271	21	importance	importance	NOUN
inlawrev-25107	271	22	and	and	CCONJ
inlawrev-25107	271	23	force	force	NOUN
inlawrev-25107	271	24	of	of	ADP
inlawrev-25107	271	25	stare	stare	ADJ
inlawrev-25107	271	26	decisis	decisis	NOUN
inlawrev-25107	271	27	,	,	PUNCT
inlawrev-25107	271	28	but	but	CCONJ
inlawrev-25107	271	29	concluded	conclude	VERB
inlawrev-25107	271	30	that	that	SCONJ
inlawrev-25107	271	31	given	give	VERB
inlawrev-25107	271	32	the	the	DET
inlawrev-25107	271	33	change	change	NOUN
inlawrev-25107	271	34	in	in	ADP
inlawrev-25107	271	35	commercial	commercial	ADJ
inlawrev-25107	271	36	and	and	CCONJ
inlawrev-25107	271	37	technological	technological	ADJ
inlawrev-25107	271	38	reality	reality	NOUN
inlawrev-25107	271	39	,	,	PUNCT
inlawrev-25107	271	40	“	"	PUNCT
inlawrev-25107	271	41	quill	quill	NOUN
inlawrev-25107	271	42	was	be	AUX
inlawrev-25107	271	43	wrong	wrong	ADJ
inlawrev-25107	271	44	on	on	ADP
inlawrev-25107	271	45	its	its	PRON
inlawrev-25107	271	46	own	own	ADJ
inlawrev-25107	271	47	terms	term	NOUN
inlawrev-25107	271	48	when	when	SCONJ
inlawrev-25107	271	49	it	it	PRON
inlawrev-25107	271	50	was	be	AUX
inlawrev-25107	271	51	decided	decide	VERB
inlawrev-25107	271	52	in	in	ADP
inlawrev-25107	271	53	1992	1992	NUM
inlawrev-25107	271	54	,	,	PUNCT
inlawrev-25107	271	55	[	[	X
inlawrev-25107	271	56	and	and	CCONJ
inlawrev-25107	271	57	]	]	X
inlawrev-25107	271	58	since	since	SCONJ
inlawrev-25107	271	59	then	then	ADV
inlawrev-25107	271	60	the	the	DET
inlawrev-25107	271	61	internet	internet	NOUN
inlawrev-25107	271	62	revolution	revolution	NOUN
inlawrev-25107	271	63	has	have	AUX
inlawrev-25107	271	64	made	make	VERB
inlawrev-25107	271	65	its	its	PRON
inlawrev-25107	271	66	earlier	early	ADJ
inlawrev-25107	271	67	error	error	NOUN
inlawrev-25107	271	68	all	all	DET
inlawrev-25107	271	69	the	the	PRON
inlawrev-25107	271	70	more	more	ADV
inlawrev-25107	271	71	egregious	egregious	ADJ
inlawrev-25107	271	72	and	and	CCONJ
inlawrev-25107	271	73	harmful	harmful	ADJ
inlawrev-25107	271	74	.	.	PUNCT
inlawrev-25107	271	75	”115	”115	PUNCT
inlawrev-25107	271	76	ultimately	ultimately	ADV
inlawrev-25107	271	77	,	,	PUNCT
inlawrev-25107	271	78	the	the	DET
inlawrev-25107	271	79	court	court	NOUN
inlawrev-25107	271	80	explicitly	explicitly	ADV
inlawrev-25107	271	81	overruled	overrule	VERB
inlawrev-25107	271	82	bellas	bellas	PROPN
inlawrev-25107	271	83	hess	hess	PROPN
inlawrev-25107	271	84	and	and	CCONJ
inlawrev-25107	271	85	quill	quill	NOUN
inlawrev-25107	271	86	and	and	CCONJ
inlawrev-25107	271	87	found	find	VERB
inlawrev-25107	271	88	that	that	SCONJ
inlawrev-25107	271	89	the	the	DET
inlawrev-25107	271	90	first	first	ADJ
inlawrev-25107	271	91	prong	prong	NOUN
inlawrev-25107	271	92	of	of	ADP
inlawrev-25107	271	93	the	the	DET
inlawrev-25107	271	94	complete	complete	ADJ
inlawrev-25107	271	95	auto	auto	NOUN
inlawrev-25107	271	96	test	test	NOUN
inlawrev-25107	271	97	is	be	AUX
inlawrev-25107	271	98	met	meet	VERB
inlawrev-25107	271	99	if	if	SCONJ
inlawrev-25107	271	100	the	the	DET
inlawrev-25107	271	101	taxpayer	taxpayer	NOUN
inlawrev-25107	271	102	“	"	PUNCT
inlawrev-25107	271	103	‘	'	PUNCT
inlawrev-25107	271	104	avails	avail	VERB
inlawrev-25107	271	105	itself	itself	PRON
inlawrev-25107	271	106	of	of	ADP
inlawrev-25107	271	107	the	the	DET
inlawrev-25107	271	108	substantial	substantial	ADJ
inlawrev-25107	271	109	privilege	privilege	NOUN
inlawrev-25107	271	110	of	of	ADP
inlawrev-25107	271	111	carrying	carry	VERB
inlawrev-25107	271	112	on	on	ADP
inlawrev-25107	271	113	business	business	NOUN
inlawrev-25107	271	114	’	'	PUNCT
inlawrev-25107	271	115	in	in	ADP
inlawrev-25107	271	116	that	that	DET
inlawrev-25107	271	117	jurisdiction	jurisdiction	NOUN
inlawrev-25107	271	118	.	.	PUNCT
inlawrev-25107	271	119	”116	”116	PUNCT
inlawrev-25107	272	1	this	this	PRON
inlawrev-25107	272	2	,	,	PUNCT
inlawrev-25107	272	3	the	the	DET
inlawrev-25107	272	4	court	court	NOUN
inlawrev-25107	272	5	stated	state	VERB
inlawrev-25107	272	6	,	,	PUNCT
inlawrev-25107	272	7	is	be	AUX
inlawrev-25107	272	8	clearly	clearly	ADV
inlawrev-25107	272	9	the	the	DET
inlawrev-25107	272	10	case	case	NOUN
inlawrev-25107	272	11	for	for	ADP
inlawrev-25107	272	12	sd	sd	PROPN
inlawrev-25107	272	13	st	st	PROPN
inlawrev-25107	272	14	§	§	PROPN
inlawrev-25107	272	15	10	10	NUM
inlawrev-25107	272	16	-	-	SYM
inlawrev-25107	272	17	64	64	NUM
inlawrev-25107	272	18	-	-	PUNCT
inlawrev-25107	272	19	2.117	2.117	NUM
inlawrev-25107	272	20	in	in	ADP
inlawrev-25107	272	21	an	an	DET
inlawrev-25107	272	22	opinion	opinion	NOUN
inlawrev-25107	272	23	of	of	ADP
inlawrev-25107	272	24	nearly	nearly	ADV
inlawrev-25107	272	25	twenty	twenty	NUM
inlawrev-25107	272	26	pages	page	NOUN
inlawrev-25107	272	27	,	,	PUNCT
inlawrev-25107	272	28	the	the	DET
inlawrev-25107	272	29	court	court	NOUN
inlawrev-25107	272	30	addressed	address	VERB
inlawrev-25107	272	31	the	the	DET
inlawrev-25107	272	32	south	south	PROPN
inlawrev-25107	272	33	dakota	dakota	PROPN
inlawrev-25107	272	34	law	law	NOUN
inlawrev-25107	272	35	being	be	AUX
inlawrev-25107	272	36	challenged	challenge	VERB
inlawrev-25107	272	37	for	for	ADP
inlawrev-25107	272	38	only	only	ADV
inlawrev-25107	272	39	a	a	DET
inlawrev-25107	272	40	mere	mere	ADJ
inlawrev-25107	272	41	two	two	NUM
inlawrev-25107	272	42	paragraphs.118	paragraphs.118	NOUN
inlawrev-25107	272	43	addressing	address	VERB
inlawrev-25107	272	44	the	the	DET
inlawrev-25107	272	45	constitutionality	constitutionality	NOUN
inlawrev-25107	272	46	of	of	ADP
inlawrev-25107	272	47	this	this	DET
inlawrev-25107	272	48	law	law	NOUN
inlawrev-25107	272	49	was	be	AUX
inlawrev-25107	272	50	the	the	DET
inlawrev-25107	272	51	court	court	NOUN
inlawrev-25107	272	52	’s	’s	PART
inlawrev-25107	272	53	chance	chance	NOUN
inlawrev-25107	272	54	to	to	PART
inlawrev-25107	272	55	provide	provide	VERB
inlawrev-25107	272	56	guidance	guidance	NOUN
inlawrev-25107	272	57	as	as	ADP
inlawrev-25107	272	58	to	to	ADP
inlawrev-25107	272	59	what	what	PRON
inlawrev-25107	272	60	constitutes	constitute	VERB
inlawrev-25107	272	61	substantial	substantial	ADJ
inlawrev-25107	272	62	nexus	nexus	NOUN
inlawrev-25107	272	63	after	after	ADP
inlawrev-25107	272	64	wayfair	wayfair	NOUN
inlawrev-25107	272	65	.	.	PUNCT
inlawrev-25107	273	1	alas	alas	INTJ
inlawrev-25107	273	2	,	,	PUNCT
inlawrev-25107	273	3	the	the	DET
inlawrev-25107	273	4	court	court	NOUN
inlawrev-25107	273	5	did	do	AUX
inlawrev-25107	273	6	nothing	nothing	PRON
inlawrev-25107	273	7	more	more	ADJ
inlawrev-25107	273	8	than	than	ADP
inlawrev-25107	273	9	a	a	DET
inlawrev-25107	273	10	cursory	cursory	ADJ
inlawrev-25107	273	11	analysis	analysis	NOUN
inlawrev-25107	273	12	of	of	ADP
inlawrev-25107	273	13	why	why	SCONJ
inlawrev-25107	273	14	the	the	DET
inlawrev-25107	273	15	nexus	nexus	NOUN
inlawrev-25107	273	16	requirement	requirement	NOUN
inlawrev-25107	273	17	of	of	ADP
inlawrev-25107	273	18	the	the	DET
inlawrev-25107	273	19	south	south	PROPN
inlawrev-25107	273	20	dakota	dakota	PROPN
inlawrev-25107	273	21	law	law	NOUN
inlawrev-25107	273	22	is	be	AUX
inlawrev-25107	273	23	sufficient.119	sufficient.119	PROPN
inlawrev-25107	273	24	iv	iv	NUM
inlawrev-25107	273	25	.	.	PUNCT
inlawrev-25107	273	26	substantial	substantial	ADJ
inlawrev-25107	273	27	nexus	nexus	NOUN
inlawrev-25107	273	28	after	after	ADP
inlawrev-25107	273	29	wayfair	wayfair	NOUN
inlawrev-25107	273	30	a.	a.	PROPN
inlawrev-25107	273	31	substantial	substantial	PROPN
inlawrev-25107	273	32	nexus	nexus	NOUN
inlawrev-25107	273	33	according	accord	VERB
inlawrev-25107	273	34	to	to	ADP
inlawrev-25107	273	35	wayfair	wayfair	NOUN
inlawrev-25107	273	36	the	the	DET
inlawrev-25107	273	37	four	four	NUM
inlawrev-25107	273	38	-	-	PUNCT
inlawrev-25107	273	39	pronged	pronged	ADJ
inlawrev-25107	273	40	test	test	NOUN
inlawrev-25107	273	41	from	from	ADP
inlawrev-25107	273	42	complete	complete	ADJ
inlawrev-25107	273	43	auto	auto	NOUN
inlawrev-25107	273	44	remains	remain	VERB
inlawrev-25107	273	45	the	the	DET
inlawrev-25107	273	46	framework	framework	NOUN
inlawrev-25107	273	47	for	for	ADP
inlawrev-25107	273	48	analyzing	analyze	VERB
inlawrev-25107	273	49	the	the	DET
inlawrev-25107	273	50	constitutionality	constitutionality	NOUN
inlawrev-25107	273	51	of	of	ADP
inlawrev-25107	273	52	a	a	DET
inlawrev-25107	273	53	state	state	NOUN
inlawrev-25107	273	54	’s	’s	PART
inlawrev-25107	273	55	imposition	imposition	NOUN
inlawrev-25107	273	56	of	of	ADP
inlawrev-25107	273	57	sales	sale	NOUN
inlawrev-25107	273	58	and	and	CCONJ
inlawrev-25107	273	59	use	use	VERB
inlawrev-25107	273	60	tax.120	tax.120	NOUN
inlawrev-25107	273	61	under	under	ADP
inlawrev-25107	273	62	quill	quill	NOUN
inlawrev-25107	273	63	,	,	PUNCT
inlawrev-25107	273	64	the	the	DET
inlawrev-25107	273	65	physical	physical	ADJ
inlawrev-25107	273	66	presence	presence	NOUN
inlawrev-25107	273	67	rule	rule	NOUN
inlawrev-25107	273	68	provided	provide	VERB
inlawrev-25107	273	69	a	a	DET
inlawrev-25107	273	70	bright	bright	ADJ
inlawrev-25107	273	71	-	-	PUNCT
inlawrev-25107	273	72	line	line	NOUN
inlawrev-25107	273	73	test	test	NOUN
inlawrev-25107	273	74	to	to	PART
inlawrev-25107	273	75	determine	determine	VERB
inlawrev-25107	273	76	whether	whether	SCONJ
inlawrev-25107	273	77	a	a	DET
inlawrev-25107	273	78	remote	remote	ADJ
inlawrev-25107	273	79	seller	seller	NOUN
inlawrev-25107	273	80	had	have	VERB
inlawrev-25107	273	81	substantial	substantial	ADJ
inlawrev-25107	273	82	nexus	nexus	NOUN
inlawrev-25107	273	83	,	,	PUNCT
inlawrev-25107	273	84	the	the	DET
inlawrev-25107	273	85	first	first	ADJ
inlawrev-25107	273	86	prong	prong	NOUN
inlawrev-25107	273	87	of	of	ADP
inlawrev-25107	273	88	the	the	DET
inlawrev-25107	273	89	complete	complete	ADJ
inlawrev-25107	273	90	auto	auto	NOUN
inlawrev-25107	273	91	test.121	test.121	VERB
inlawrev-25107	273	92	absent	absent	ADJ
inlawrev-25107	273	93	the	the	DET
inlawrev-25107	273	94	certainty	certainty	NOUN
inlawrev-25107	273	95	of	of	ADP
inlawrev-25107	273	96	a	a	DET
inlawrev-25107	273	97	formalistic	formalistic	ADJ
inlawrev-25107	273	98	rule	rule	NOUN
inlawrev-25107	273	99	,	,	PUNCT
inlawrev-25107	273	100	the	the	DET
inlawrev-25107	273	101	wayfair	wayfair	NOUN
inlawrev-25107	273	102	decision	decision	NOUN
inlawrev-25107	273	103	gave	give	VERB
inlawrev-25107	273	104	little	little	ADJ
inlawrev-25107	273	105	guidance	guidance	NOUN
inlawrev-25107	273	106	about	about	ADP
inlawrev-25107	273	107	what	what	PRON
inlawrev-25107	273	108	constitutes	constitute	VERB
inlawrev-25107	273	109	substantial	substantial	ADJ
inlawrev-25107	273	110	nexus	nexus	NOUN
inlawrev-25107	273	111	now	now	ADV
inlawrev-25107	273	112	.	.	PUNCT
inlawrev-25107	274	1	the	the	DET
inlawrev-25107	274	2	wayfair	wayfair	NOUN
inlawrev-25107	274	3	court	court	NOUN
inlawrev-25107	274	4	stated	state	VERB
inlawrev-25107	274	5	that	that	SCONJ
inlawrev-25107	274	6	substantial	substantial	ADJ
inlawrev-25107	274	7	nexus	nexus	NOUN
inlawrev-25107	274	8	was	be	AUX
inlawrev-25107	274	9	sufficient	sufficient	ADJ
inlawrev-25107	274	10	when	when	SCONJ
inlawrev-25107	274	11	a	a	DET
inlawrev-25107	274	12	taxpayer	taxpayer	NOUN
inlawrev-25107	274	13	“	"	PUNCT
inlawrev-25107	274	14	avails	avail	VERB
inlawrev-25107	274	15	itself	itself	PRON
inlawrev-25107	274	16	of	of	ADP
inlawrev-25107	274	17	the	the	DET
inlawrev-25107	274	18	substantial	substantial	ADJ
inlawrev-25107	274	19	privilege	privilege	NOUN
inlawrev-25107	274	20	of	of	ADP
inlawrev-25107	274	21	carrying	carry	VERB
inlawrev-25107	274	22	on	on	ADP
inlawrev-25107	274	23	business	business	NOUN
inlawrev-25107	274	24	”	"	PUNCT
inlawrev-25107	274	25	in	in	ADP
inlawrev-25107	274	26	a	a	DET
inlawrev-25107	274	27	state.122	state.122	NUM
inlawrev-25107	274	28	are	be	AUX
inlawrev-25107	274	29	the	the	DET
inlawrev-25107	274	30	standards	standard	NOUN
inlawrev-25107	274	31	therefore	therefore	ADV
inlawrev-25107	274	32	identical	identical	ADJ
inlawrev-25107	274	33	under	under	ADP
inlawrev-25107	274	34	the	the	DET
inlawrev-25107	274	35	due	due	ADJ
inlawrev-25107	274	36	process	process	NOUN
inlawrev-25107	274	37	clause	clause	NOUN
inlawrev-25107	274	38	and	and	CCONJ
inlawrev-25107	274	39	the	the	DET
inlawrev-25107	274	40	commerce	commerce	NOUN
inlawrev-25107	274	41	clause	clause	NOUN
inlawrev-25107	274	42	?	?	PUNCT
inlawrev-25107	275	1	the	the	DET
inlawrev-25107	275	2	court	court	NOUN
inlawrev-25107	275	3	recalled	recall	VERB
inlawrev-25107	275	4	that	that	SCONJ
inlawrev-25107	275	5	it	it	PRON
inlawrev-25107	275	6	is	be	AUX
inlawrev-25107	275	7	well	well	ADV
inlawrev-25107	275	8	established	establish	VERB
inlawrev-25107	275	9	that	that	SCONJ
inlawrev-25107	275	10	,	,	PUNCT
inlawrev-25107	275	11	“	"	PUNCT
inlawrev-25107	275	12	the	the	DET
inlawrev-25107	275	13	sale	sale	NOUN
inlawrev-25107	275	14	of	of	ADP
inlawrev-25107	275	15	goods	good	NOUN
inlawrev-25107	275	16	or	or	CCONJ
inlawrev-25107	275	17	services	service	NOUN
inlawrev-25107	275	18	‘	'	PUNCT
inlawrev-25107	275	19	has	have	VERB
inlawrev-25107	275	20	a	a	DET
inlawrev-25107	275	21	sufficient	sufficient	ADJ
inlawrev-25107	275	22	nexus	nexus	NOUN
inlawrev-25107	275	23	to	to	ADP
inlawrev-25107	275	24	the	the	DET
inlawrev-25107	275	25	state	state	NOUN
inlawrev-25107	275	26	in	in	ADP
inlawrev-25107	275	27	which	which	PRON
inlawrev-25107	275	28	the	the	DET
inlawrev-25107	275	29	sale	sale	NOUN
inlawrev-25107	275	30	is	be	AUX
inlawrev-25107	275	31	consummated	consummate	VERB
inlawrev-25107	275	32	to	to	PART
inlawrev-25107	275	33	be	be	AUX
inlawrev-25107	275	34	treated	treat	VERB
inlawrev-25107	275	35	as	as	ADP
inlawrev-25107	275	36	a	a	DET
inlawrev-25107	275	37	local	local	ADJ
inlawrev-25107	275	38	transaction	transaction	NOUN
inlawrev-25107	275	39	taxable	taxable	ADJ
inlawrev-25107	275	40	by	by	ADP
inlawrev-25107	275	41	that	that	DET
inlawrev-25107	275	42	state	state	NOUN
inlawrev-25107	275	43	.	.	PUNCT
inlawrev-25107	276	1	’”123	’”123	VERB
inlawrev-25107	276	2	the	the	DET
inlawrev-25107	276	3	question	question	NOUN
inlawrev-25107	276	4	the	the	DET
inlawrev-25107	276	5	court	court	NOUN
inlawrev-25107	276	6	then	then	ADV
inlawrev-25107	276	7	posed	pose	VERB
inlawrev-25107	276	8	is	be	AUX
inlawrev-25107	276	9	whether	whether	SCONJ
inlawrev-25107	276	10	that	that	DET
inlawrev-25107	276	11	sale	sale	NOUN
inlawrev-25107	276	12	in	in	ADP
inlawrev-25107	276	13	and	and	CCONJ
inlawrev-25107	276	14	of	of	ADP
inlawrev-25107	276	15	itself	itself	PRON
inlawrev-25107	276	16	establishes	establish	VERB
inlawrev-25107	276	17	substantial	substantial	ADJ
inlawrev-25107	276	18	nexus	nexus	NOUN
inlawrev-25107	276	19	with	with	ADP
inlawrev-25107	276	20	the	the	DET
inlawrev-25107	276	21	taxing	tax	VERB
inlawrev-25107	276	22	state.124	state.124	NOUN
inlawrev-25107	276	23	the	the	DET
inlawrev-25107	276	24	court	court	NOUN
inlawrev-25107	276	25	explicitly	explicitly	ADV
inlawrev-25107	276	26	pointed	point	VERB
inlawrev-25107	276	27	to	to	ADP
inlawrev-25107	276	28	language	language	NOUN
inlawrev-25107	276	29	touting	tout	VERB
inlawrev-25107	276	30	the	the	DET
inlawrev-25107	276	31	due	due	ADJ
inlawrev-25107	276	32	114	114	NUM
inlawrev-25107	276	33	.	.	PUNCT
inlawrev-25107	277	1	i	i	PRON
inlawrev-25107	277	2	d.	d.	PROPN
inlawrev-25107	277	3	115	115	NUM
inlawrev-25107	277	4	.	.	PUNCT
inlawrev-25107	278	1	i	i	PRON
inlawrev-25107	278	2	d.	d.	PROPN
inlawrev-25107	278	3	at	at	ADP
inlawrev-25107	278	4	2097	2097	NUM
inlawrev-25107	278	5	.	.	PUNCT
inlawrev-25107	279	1	116	116	NUM
inlawrev-25107	279	2	.	.	PUNCT
inlawrev-25107	280	1	i	i	PRON
inlawrev-25107	280	2	d.	d.	PROPN
inlawrev-25107	280	3	at	at	ADP
inlawrev-25107	280	4	2099	2099	NUM
inlawrev-25107	280	5	(	(	PUNCT
inlawrev-25107	280	6	quoting	quote	VERB
inlawrev-25107	280	7	polar	polar	ADJ
inlawrev-25107	280	8	tankers	tanker	NOUN
inlawrev-25107	280	9	,	,	PUNCT
inlawrev-25107	280	10	inc	inc	PROPN
inlawrev-25107	280	11	.	.	PROPN
inlawrev-25107	280	12	v.	v.	ADP
inlawrev-25107	280	13	city	city	PROPN
inlawrev-25107	280	14	of	of	ADP
inlawrev-25107	280	15	valdez	valdez	PROPN
inlawrev-25107	280	16	,	,	PUNCT
inlawrev-25107	280	17	557	557	NUM
inlawrev-25107	280	18	u.s	u.s	PROPN
inlawrev-25107	280	19	.	.	PROPN
inlawrev-25107	280	20	1	1	NUM
inlawrev-25107	280	21	,	,	PUNCT
inlawrev-25107	280	22	at	at	ADP
inlawrev-25107	280	23	*	*	NUM
inlawrev-25107	280	24	11	11	NUM
inlawrev-25107	280	25	(	(	PUNCT
inlawrev-25107	280	26	2009	2009	NUM
inlawrev-25107	280	27	)	)	PUNCT
inlawrev-25107	280	28	)	)	PUNCT
inlawrev-25107	280	29	.	.	PUNCT
inlawrev-25107	281	1	117	117	NUM
inlawrev-25107	281	2	.	.	PUNCT
inlawrev-25107	282	1	i	i	PRON
inlawrev-25107	282	2	d.	d.	PROPN
inlawrev-25107	282	3	118	118	NUM
inlawrev-25107	282	4	.	.	PUNCT
inlawrev-25107	283	1	i	i	PRON
inlawrev-25107	283	2	d.	d.	PROPN
inlawrev-25107	283	3	119	119	NUM
inlawrev-25107	283	4	.	.	PUNCT
inlawrev-25107	284	1	i	i	PRON
inlawrev-25107	284	2	d.	d.	PROPN
inlawrev-25107	284	3	120	120	NUM
inlawrev-25107	284	4	.	.	PUNCT
inlawrev-25107	285	1	i	i	PRON
inlawrev-25107	285	2	d.	d.	PROPN
inlawrev-25107	285	3	at	at	ADP
inlawrev-25107	285	4	2091	2091	NUM
inlawrev-25107	285	5	.	.	PUNCT
inlawrev-25107	286	1	121	121	NUM
inlawrev-25107	286	2	.	.	PUNCT
inlawrev-25107	287	1	i	i	PRON
inlawrev-25107	287	2	d.	d.	PROPN
inlawrev-25107	287	3	at	at	ADP
inlawrev-25107	287	4	2092	2092	NUM
inlawrev-25107	287	5	.	.	PUNCT
inlawrev-25107	288	1	122	122	NUM
inlawrev-25107	288	2	.	.	PUNCT
inlawrev-25107	289	1	i	i	PRON
inlawrev-25107	289	2	d.	d.	PROPN
inlawrev-25107	289	3	at	at	ADP
inlawrev-25107	289	4	2099	2099	NUM
inlawrev-25107	289	5	(	(	PUNCT
inlawrev-25107	289	6	quoting	quote	VERB
inlawrev-25107	289	7	polar	polar	ADJ
inlawrev-25107	289	8	tankers	tanker	NOUN
inlawrev-25107	289	9	,	,	PUNCT
inlawrev-25107	289	10	inc	inc	PROPN
inlawrev-25107	289	11	.	.	PROPN
inlawrev-25107	289	12	v.	v.	ADP
inlawrev-25107	289	13	city	city	PROPN
inlawrev-25107	289	14	of	of	ADP
inlawrev-25107	289	15	valdez	valdez	PROPN
inlawrev-25107	289	16	,	,	PUNCT
inlawrev-25107	289	17	557	557	NUM
inlawrev-25107	289	18	u.s	u.s	PROPN
inlawrev-25107	289	19	.	.	PROPN
inlawrev-25107	289	20	1	1	NUM
inlawrev-25107	289	21	,	,	PUNCT
inlawrev-25107	289	22	at	at	ADP
inlawrev-25107	289	23	*	*	NUM
inlawrev-25107	289	24	11	11	NUM
inlawrev-25107	289	25	(	(	PUNCT
inlawrev-25107	289	26	2009	2009	NUM
inlawrev-25107	289	27	)	)	PUNCT
inlawrev-25107	289	28	)	)	PUNCT
inlawrev-25107	289	29	.	.	PUNCT
inlawrev-25107	290	1	123	123	NUM
inlawrev-25107	290	2	.	.	PUNCT
inlawrev-25107	291	1	i	i	PRON
inlawrev-25107	291	2	d.	d.	PROPN
inlawrev-25107	291	3	at	at	ADP
inlawrev-25107	291	4	2092	2092	NUM
inlawrev-25107	291	5	(	(	PUNCT
inlawrev-25107	291	6	quoting	quote	VERB
inlawrev-25107	291	7	okla	okla	NOUN
inlawrev-25107	291	8	.	.	PUNCT
inlawrev-25107	292	1	tax	tax	NOUN
inlawrev-25107	292	2	comm’n	comm’n	NOUN
inlawrev-25107	292	3	v.	v.	ADP
inlawrev-25107	292	4	jefferson	jefferson	PROPN
inlawrev-25107	292	5	lines	lines	PROPN
inlawrev-25107	292	6	,	,	PUNCT
inlawrev-25107	292	7	inc	inc	PROPN
inlawrev-25107	292	8	.	.	PROPN
inlawrev-25107	292	9	,	,	PUNCT
inlawrev-25107	292	10	514	514	NUM
inlawrev-25107	293	1	u.s	u.s	PROPN
inlawrev-25107	293	2	.	.	PROPN
inlawrev-25107	293	3	175	175	NUM
inlawrev-25107	293	4	,	,	PUNCT
inlawrev-25107	293	5	184	184	NUM
inlawrev-25107	293	6	(	(	PUNCT
inlawrev-25107	293	7	1995	1995	NUM
inlawrev-25107	293	8	)	)	PUNCT
inlawrev-25107	293	9	)	)	PUNCT
inlawrev-25107	293	10	.	.	PUNCT
inlawrev-25107	294	1	124	124	NUM
inlawrev-25107	294	2	.	.	PUNCT
inlawrev-25107	295	1	i	i	PRON
inlawrev-25107	295	2	d.	d.	PROPN
inlawrev-25107	295	3	at	at	ADP
inlawrev-25107	295	4	2093	2093	NUM
inlawrev-25107	295	5	.	.	PUNCT
inlawrev-25107	296	1	2020	2020	NUM
inlawrev-25107	296	2	]	]	PUNCT
inlawrev-25107	296	3	finding	find	VERB
inlawrev-25107	296	4	the	the	DET
inlawrev-25107	296	5	way	way	NOUN
inlawrev-25107	296	6	175	175	NUM
inlawrev-25107	296	7	process	process	NOUN
inlawrev-25107	296	8	standard	standard	NOUN
inlawrev-25107	296	9	indicating	indicate	VERB
inlawrev-25107	296	10	that	that	SCONJ
inlawrev-25107	296	11	“	"	PUNCT
inlawrev-25107	296	12	[	[	PUNCT
inlawrev-25107	296	13	t]his	t]his	DET
inlawrev-25107	296	14	nexus	nexus	NOUN
inlawrev-25107	296	15	requirement	requirement	NOUN
inlawrev-25107	296	16	is	be	AUX
inlawrev-25107	296	17	‘	'	PUNCT
inlawrev-25107	296	18	closely	closely	ADV
inlawrev-25107	296	19	related,’125	related,’125	VERB
inlawrev-25107	296	20	to	to	ADP
inlawrev-25107	296	21	the	the	DET
inlawrev-25107	296	22	due	due	ADJ
inlawrev-25107	296	23	process	process	NOUN
inlawrev-25107	296	24	requirement	requirement	NOUN
inlawrev-25107	296	25	that	that	SCONJ
inlawrev-25107	296	26	there	there	PRON
inlawrev-25107	296	27	be	be	VERB
inlawrev-25107	296	28	‘	'	PUNCT
inlawrev-25107	296	29	some	some	DET
inlawrev-25107	296	30	definite	definite	ADJ
inlawrev-25107	296	31	link	link	NOUN
inlawrev-25107	296	32	,	,	PUNCT
inlawrev-25107	296	33	some	some	DET
inlawrev-25107	296	34	minimum	minimum	ADJ
inlawrev-25107	296	35	connection	connection	NOUN
inlawrev-25107	296	36	,	,	PUNCT
inlawrev-25107	296	37	between	between	ADP
inlawrev-25107	296	38	a	a	DET
inlawrev-25107	296	39	state	state	NOUN
inlawrev-25107	296	40	and	and	CCONJ
inlawrev-25107	296	41	the	the	DET
inlawrev-25107	296	42	person	person	NOUN
inlawrev-25107	296	43	,	,	PUNCT
inlawrev-25107	296	44	property	property	NOUN
inlawrev-25107	296	45	or	or	CCONJ
inlawrev-25107	296	46	transaction	transaction	NOUN
inlawrev-25107	296	47	it	it	PRON
inlawrev-25107	296	48	seeks	seek	VERB
inlawrev-25107	296	49	to	to	PART
inlawrev-25107	296	50	tax	tax	VERB
inlawrev-25107	296	51	.	.	PUNCT
inlawrev-25107	297	1	’”126	’”126	NOUN
inlawrev-25107	297	2	the	the	DET
inlawrev-25107	297	3	court	court	NOUN
inlawrev-25107	297	4	further	far	ADV
inlawrev-25107	297	5	emphasized	emphasize	VERB
inlawrev-25107	297	6	that	that	SCONJ
inlawrev-25107	297	7	a	a	DET
inlawrev-25107	297	8	business	business	NOUN
inlawrev-25107	297	9	need	need	AUX
inlawrev-25107	297	10	not	not	PART
inlawrev-25107	297	11	have	have	VERB
inlawrev-25107	297	12	physical	physical	ADJ
inlawrev-25107	297	13	presence	presence	NOUN
inlawrev-25107	297	14	in	in	ADP
inlawrev-25107	297	15	a	a	DET
inlawrev-25107	297	16	state	state	NOUN
inlawrev-25107	297	17	to	to	PART
inlawrev-25107	297	18	meet	meet	VERB
inlawrev-25107	297	19	the	the	DET
inlawrev-25107	297	20	due	due	ADJ
inlawrev-25107	297	21	process	process	NOUN
inlawrev-25107	297	22	standard	standard	NOUN
inlawrev-25107	297	23	for	for	ADP
inlawrev-25107	297	24	substantial	substantial	ADJ
inlawrev-25107	297	25	nexus.127	nexus.127	NOUN
inlawrev-25107	297	26	considering	consider	VERB
inlawrev-25107	297	27	the	the	DET
inlawrev-25107	297	28	content	content	NOUN
inlawrev-25107	297	29	of	of	ADP
inlawrev-25107	297	30	substantial	substantial	ADJ
inlawrev-25107	297	31	nexus	nexus	NOUN
inlawrev-25107	297	32	,	,	PUNCT
inlawrev-25107	297	33	the	the	DET
inlawrev-25107	297	34	court	court	NOUN
inlawrev-25107	297	35	focused	focus	VERB
inlawrev-25107	297	36	on	on	ADP
inlawrev-25107	297	37	aligning	align	VERB
inlawrev-25107	297	38	with	with	ADP
inlawrev-25107	297	39	the	the	DET
inlawrev-25107	297	40	reality	reality	NOUN
inlawrev-25107	297	41	of	of	ADP
inlawrev-25107	297	42	modern	modern	ADJ
inlawrev-25107	297	43	e	e	NOUN
inlawrev-25107	297	44	-	-	NOUN
inlawrev-25107	297	45	commerce.128	commerce.128	ADJ
inlawrev-25107	297	46	the	the	DET
inlawrev-25107	297	47	court	court	NOUN
inlawrev-25107	297	48	stated	state	VERB
inlawrev-25107	297	49	that	that	SCONJ
inlawrev-25107	297	50	the	the	DET
inlawrev-25107	297	51	taxpayers	taxpayer	NOUN
inlawrev-25107	297	52	in	in	ADP
inlawrev-25107	297	53	wayfair	wayfair	NOUN
inlawrev-25107	297	54	clearly	clearly	ADV
inlawrev-25107	297	55	had	have	VERB
inlawrev-25107	297	56	sufficient	sufficient	ADJ
inlawrev-25107	297	57	nexus	nexus	NOUN
inlawrev-25107	297	58	due	due	ADP
inlawrev-25107	297	59	to	to	ADP
inlawrev-25107	297	60	their	their	PRON
inlawrev-25107	297	61	“	"	PUNCT
inlawrev-25107	297	62	economic	economic	ADJ
inlawrev-25107	297	63	and	and	CCONJ
inlawrev-25107	297	64	virtual	virtual	ADJ
inlawrev-25107	297	65	contacts	contact	NOUN
inlawrev-25107	297	66	”	"	PUNCT
inlawrev-25107	297	67	with	with	ADP
inlawrev-25107	297	68	the	the	DET
inlawrev-25107	297	69	state.129	state.129	PROPN
inlawrev-25107	297	70	it	it	PRON
inlawrev-25107	297	71	is	be	AUX
inlawrev-25107	297	72	illogical	illogical	ADJ
inlawrev-25107	297	73	that	that	SCONJ
inlawrev-25107	297	74	one	one	NUM
inlawrev-25107	297	75	employee	employee	NOUN
inlawrev-25107	297	76	or	or	CCONJ
inlawrev-25107	297	77	warehouse	warehouse	NOUN
inlawrev-25107	297	78	could	could	AUX
inlawrev-25107	297	79	create	create	VERB
inlawrev-25107	297	80	substantial	substantial	ADJ
inlawrev-25107	297	81	nexus	nexus	NOUN
inlawrev-25107	297	82	but	but	CCONJ
inlawrev-25107	297	83	“	"	PUNCT
inlawrev-25107	297	84	‘	'	PUNCT
inlawrev-25107	297	85	physical	physical	ADJ
inlawrev-25107	297	86	’	'	PUNCT
inlawrev-25107	297	87	aspects	aspect	NOUN
inlawrev-25107	297	88	of	of	ADP
inlawrev-25107	297	89	pervasive	pervasive	ADJ
inlawrev-25107	297	90	modern	modern	ADJ
inlawrev-25107	297	91	technology	technology	NOUN
inlawrev-25107	297	92	should	should	AUX
inlawrev-25107	297	93	not	not	PART
inlawrev-25107	297	94	.	.	PUNCT
inlawrev-25107	297	95	”130	”130	PUNCT
inlawrev-25107	298	1	furthermore	furthermore	ADV
inlawrev-25107	298	2	,	,	PUNCT
inlawrev-25107	298	3	the	the	DET
inlawrev-25107	298	4	court	court	NOUN
inlawrev-25107	298	5	noted	note	VERB
inlawrev-25107	298	6	that	that	SCONJ
inlawrev-25107	298	7	the	the	DET
inlawrev-25107	298	8	advent	advent	NOUN
inlawrev-25107	298	9	of	of	ADP
inlawrev-25107	298	10	targeted	target	VERB
inlawrev-25107	298	11	marketing	marketing	NOUN
inlawrev-25107	298	12	and	and	CCONJ
inlawrev-25107	298	13	widespread	widespread	ADJ
inlawrev-25107	298	14	,	,	PUNCT
inlawrev-25107	298	15	instant	instant	ADJ
inlawrev-25107	298	16	internet	internet	NOUN
inlawrev-25107	298	17	access	access	NOUN
inlawrev-25107	298	18	allowed	allow	VERB
inlawrev-25107	298	19	“	"	PUNCT
inlawrev-25107	298	20	‘	'	PUNCT
inlawrev-25107	298	21	a	a	DET
inlawrev-25107	298	22	business	business	NOUN
inlawrev-25107	298	23	[	[	X
inlawrev-25107	298	24	to	to	PART
inlawrev-25107	298	25	]	]	PUNCT
inlawrev-25107	298	26	be	be	AUX
inlawrev-25107	298	27	present	present	ADJ
inlawrev-25107	298	28	in	in	ADP
inlawrev-25107	298	29	a	a	DET
inlawrev-25107	298	30	state	state	NOUN
inlawrev-25107	298	31	in	in	ADP
inlawrev-25107	298	32	a	a	DET
inlawrev-25107	298	33	meaningful	meaningful	ADJ
inlawrev-25107	298	34	way	way	NOUN
inlawrev-25107	298	35	without	without	ADP
inlawrev-25107	298	36	’	'	PUNCT
inlawrev-25107	298	37	that	that	DET
inlawrev-25107	298	38	presence	presence	NOUN
inlawrev-25107	298	39	‘	'	PUNCT
inlawrev-25107	298	40	being	be	AUX
inlawrev-25107	298	41	physical	physical	ADJ
inlawrev-25107	298	42	in	in	ADP
inlawrev-25107	298	43	the	the	DET
inlawrev-25107	298	44	traditional	traditional	ADJ
inlawrev-25107	298	45	sense	sense	NOUN
inlawrev-25107	298	46	of	of	ADP
inlawrev-25107	298	47	the	the	DET
inlawrev-25107	298	48	term	term	NOUN
inlawrev-25107	298	49	.	.	PUNCT
inlawrev-25107	299	1	’”131	’”131	PROPN
inlawrev-25107	299	2	indeed	indeed	ADV
inlawrev-25107	299	3	,	,	PUNCT
inlawrev-25107	299	4	the	the	DET
inlawrev-25107	299	5	court	court	NOUN
inlawrev-25107	299	6	clearly	clearly	ADV
inlawrev-25107	299	7	rejected	reject	VERB
inlawrev-25107	299	8	a	a	DET
inlawrev-25107	299	9	substantial	substantial	ADJ
inlawrev-25107	299	10	nexus	nexus	NOUN
inlawrev-25107	299	11	rule	rule	NOUN
inlawrev-25107	299	12	that	that	PRON
inlawrev-25107	299	13	ignores	ignore	VERB
inlawrev-25107	299	14	substantial	substantial	ADJ
inlawrev-25107	299	15	virtual	virtual	ADJ
inlawrev-25107	299	16	connections	connection	NOUN
inlawrev-25107	299	17	to	to	ADP
inlawrev-25107	299	18	a	a	DET
inlawrev-25107	299	19	state.132	state.132	NOUN
inlawrev-25107	299	20	the	the	DET
inlawrev-25107	299	21	court	court	NOUN
inlawrev-25107	299	22	fell	fall	VERB
inlawrev-25107	299	23	short	short	ADV
inlawrev-25107	299	24	of	of	ADP
inlawrev-25107	299	25	affirmatively	affirmatively	ADV
inlawrev-25107	299	26	establishing	establish	VERB
inlawrev-25107	299	27	the	the	DET
inlawrev-25107	299	28	new	new	ADJ
inlawrev-25107	299	29	standard	standard	NOUN
inlawrev-25107	299	30	for	for	ADP
inlawrev-25107	299	31	substantial	substantial	ADJ
inlawrev-25107	299	32	nexus.133	nexus.133	PROPN
inlawrev-25107	299	33	although	although	SCONJ
inlawrev-25107	299	34	the	the	DET
inlawrev-25107	299	35	court	court	NOUN
inlawrev-25107	299	36	stated	state	VERB
inlawrev-25107	299	37	that	that	SCONJ
inlawrev-25107	299	38	“	"	PUNCT
inlawrev-25107	299	39	the	the	DET
inlawrev-25107	299	40	first	first	ADJ
inlawrev-25107	299	41	prong	prong	NOUN
inlawrev-25107	299	42	of	of	ADP
inlawrev-25107	299	43	the	the	DET
inlawrev-25107	299	44	complete	complete	ADJ
inlawrev-25107	299	45	auto	auto	NOUN
inlawrev-25107	299	46	tests	test	NOUN
inlawrev-25107	299	47	simply	simply	ADV
inlawrev-25107	299	48	asks	ask	VERB
inlawrev-25107	299	49	whether	whether	SCONJ
inlawrev-25107	299	50	the	the	DET
inlawrev-25107	299	51	tax	tax	NOUN
inlawrev-25107	299	52	applies	apply	VERB
inlawrev-25107	299	53	to	to	ADP
inlawrev-25107	299	54	an	an	DET
inlawrev-25107	299	55	activity	activity	NOUN
inlawrev-25107	299	56	with	with	ADP
inlawrev-25107	299	57	a	a	DET
inlawrev-25107	299	58	substantial	substantial	ADJ
inlawrev-25107	299	59	nexus	nexus	NOUN
inlawrev-25107	299	60	with	with	ADP
inlawrev-25107	299	61	the	the	DET
inlawrev-25107	299	62	taxing	tax	VERB
inlawrev-25107	299	63	state	state	NOUN
inlawrev-25107	299	64	,	,	PUNCT
inlawrev-25107	299	65	”	"	PUNCT
inlawrev-25107	299	66	that	that	PRON
inlawrev-25107	299	67	was	be	AUX
inlawrev-25107	299	68	always	always	ADV
inlawrev-25107	299	69	the	the	DET
inlawrev-25107	299	70	essential	essential	ADJ
inlawrev-25107	299	71	question.134	question.134	NOUN
inlawrev-25107	299	72	if	if	SCONJ
inlawrev-25107	299	73	the	the	DET
inlawrev-25107	299	74	court	court	NOUN
inlawrev-25107	299	75	’s	’s	PART
inlawrev-25107	299	76	answer	answer	NOUN
inlawrev-25107	299	77	is	be	AUX
inlawrev-25107	299	78	that	that	SCONJ
inlawrev-25107	299	79	substantial	substantial	ADJ
inlawrev-25107	299	80	nexus	nexus	NOUN
inlawrev-25107	299	81	“	"	PUNCT
inlawrev-25107	299	82	is	be	AUX
inlawrev-25107	299	83	established	establish	VERB
inlawrev-25107	299	84	when	when	SCONJ
inlawrev-25107	299	85	the	the	DET
inlawrev-25107	299	86	taxpayer	taxpayer	NOUN
inlawrev-25107	299	87	[	[	X
inlawrev-25107	299	88	or	or	CCONJ
inlawrev-25107	299	89	collector	collector	NOUN
inlawrev-25107	299	90	]	]	PUNCT
inlawrev-25107	299	91	‘	'	PUNCT
inlawrev-25107	299	92	avails	avail	VERB
inlawrev-25107	299	93	itself	itself	PRON
inlawrev-25107	299	94	of	of	ADP
inlawrev-25107	299	95	the	the	DET
inlawrev-25107	299	96	substantial	substantial	ADJ
inlawrev-25107	299	97	privilege	privilege	NOUN
inlawrev-25107	299	98	of	of	ADP
inlawrev-25107	299	99	carrying	carry	VERB
inlawrev-25107	299	100	on	on	ADP
inlawrev-25107	299	101	business	business	NOUN
inlawrev-25107	299	102	’	'	PUNCT
inlawrev-25107	299	103	in	in	ADP
inlawrev-25107	299	104	that	that	DET
inlawrev-25107	299	105	jurisdiction	jurisdiction	NOUN
inlawrev-25107	299	106	,	,	PUNCT
inlawrev-25107	299	107	”	"	PUNCT
inlawrev-25107	299	108	whether	whether	SCONJ
inlawrev-25107	299	109	this	this	PRON
inlawrev-25107	299	110	is	be	AUX
inlawrev-25107	299	111	the	the	DET
inlawrev-25107	299	112	identical	identical	ADJ
inlawrev-25107	299	113	inquiry	inquiry	NOUN
inlawrev-25107	299	114	as	as	ADP
inlawrev-25107	299	115	that	that	PRON
inlawrev-25107	299	116	for	for	ADP
inlawrev-25107	299	117	due	due	ADJ
inlawrev-25107	299	118	process	process	NOUN
inlawrev-25107	299	119	and	and	CCONJ
inlawrev-25107	299	120	how	how	SCONJ
inlawrev-25107	299	121	economic	economic	ADJ
inlawrev-25107	299	122	and	and	CCONJ
inlawrev-25107	299	123	virtual	virtual	ADJ
inlawrev-25107	299	124	contacts	contact	NOUN
inlawrev-25107	299	125	should	should	AUX
inlawrev-25107	299	126	be	be	AUX
inlawrev-25107	299	127	considered	consider	VERB
inlawrev-25107	299	128	remains	remain	VERB
inlawrev-25107	299	129	unanswered.135	unanswered.135	NOUN
inlawrev-25107	299	130	in	in	ADP
inlawrev-25107	299	131	reality	reality	NOUN
inlawrev-25107	299	132	,	,	PUNCT
inlawrev-25107	299	133	therefore	therefore	ADV
inlawrev-25107	299	134	,	,	PUNCT
inlawrev-25107	299	135	all	all	DET
inlawrev-25107	299	136	the	the	DET
inlawrev-25107	299	137	court	court	NOUN
inlawrev-25107	299	138	has	have	AUX
inlawrev-25107	299	139	done	do	VERB
inlawrev-25107	299	140	is	be	AUX
inlawrev-25107	299	141	trade	trade	NOUN
inlawrev-25107	299	142	one	one	NUM
inlawrev-25107	299	143	ambiguous	ambiguous	ADJ
inlawrev-25107	299	144	standard	standard	NOUN
inlawrev-25107	299	145	for	for	ADP
inlawrev-25107	299	146	another	another	PRON
inlawrev-25107	299	147	.	.	PUNCT
inlawrev-25107	300	1	clearly	clearly	ADV
inlawrev-25107	300	2	drawing	draw	VERB
inlawrev-25107	300	3	on	on	ADP
inlawrev-25107	300	4	the	the	DET
inlawrev-25107	300	5	language	language	NOUN
inlawrev-25107	300	6	from	from	ADP
inlawrev-25107	300	7	due	due	ADJ
inlawrev-25107	300	8	process	process	NOUN
inlawrev-25107	300	9	nexus	nexus	NOUN
inlawrev-25107	300	10	jurisprudence	jurisprudence	NOUN
inlawrev-25107	300	11	,	,	PUNCT
inlawrev-25107	300	12	the	the	DET
inlawrev-25107	300	13	court	court	NOUN
inlawrev-25107	300	14	states	state	VERB
inlawrev-25107	300	15	only	only	ADV
inlawrev-25107	300	16	that	that	DET
inlawrev-25107	300	17	substantial	substantial	ADJ
inlawrev-25107	300	18	nexus	nexus	NOUN
inlawrev-25107	300	19	in	in	ADP
inlawrev-25107	300	20	the	the	DET
inlawrev-25107	300	21	context	context	NOUN
inlawrev-25107	300	22	of	of	ADP
inlawrev-25107	300	23	taxation	taxation	NOUN
inlawrev-25107	300	24	is	be	AUX
inlawrev-25107	300	25	“	"	PUNCT
inlawrev-25107	300	26	closely	closely	ADV
inlawrev-25107	300	27	related	relate	VERB
inlawrev-25107	300	28	,	,	PUNCT
inlawrev-25107	300	29	”	"	PUNCT
inlawrev-25107	300	30	not	not	PART
inlawrev-25107	300	31	that	that	SCONJ
inlawrev-25107	300	32	it	it	PRON
inlawrev-25107	300	33	is	be	AUX
inlawrev-25107	300	34	the	the	DET
inlawrev-25107	300	35	same	same	ADJ
inlawrev-25107	300	36	as	as	ADP
inlawrev-25107	300	37	the	the	DET
inlawrev-25107	300	38	due	due	ADJ
inlawrev-25107	300	39	process	process	NOUN
inlawrev-25107	300	40	nexus	nexus	NOUN
inlawrev-25107	300	41	requirement.136	requirement.136	NOUN
inlawrev-25107	300	42	we	we	PRON
inlawrev-25107	300	43	are	be	AUX
inlawrev-25107	300	44	thus	thus	ADV
inlawrev-25107	300	45	left	leave	VERB
inlawrev-25107	300	46	to	to	PART
inlawrev-25107	300	47	wonder	wonder	VERB
inlawrev-25107	300	48	what	what	PRON
inlawrev-25107	300	49	it	it	PRON
inlawrev-25107	300	50	means	mean	VERB
inlawrev-25107	300	51	to	to	PART
inlawrev-25107	300	52	avail	avail	VERB
inlawrev-25107	300	53	oneself	oneself	PRON
inlawrev-25107	300	54	of	of	ADP
inlawrev-25107	300	55	the	the	DET
inlawrev-25107	300	56	substantial	substantial	ADJ
inlawrev-25107	300	57	privilege	privilege	NOUN
inlawrev-25107	300	58	of	of	ADP
inlawrev-25107	300	59	carrying	carry	VERB
inlawrev-25107	300	60	on	on	ADP
inlawrev-25107	300	61	business	business	NOUN
inlawrev-25107	300	62	in	in	ADP
inlawrev-25107	300	63	a	a	DET
inlawrev-25107	300	64	jurisdiction	jurisdiction	NOUN
inlawrev-25107	300	65	in	in	ADP
inlawrev-25107	300	66	this	this	DET
inlawrev-25107	300	67	e	e	NOUN
inlawrev-25107	300	68	-	-	PROPN
inlawrev-25107	300	69	commerce	commerce	ADJ
inlawrev-25107	300	70	world	world	NOUN
inlawrev-25107	300	71	of	of	ADP
inlawrev-25107	300	72	indefinite	indefinite	ADJ
inlawrev-25107	300	73	economic	economic	ADJ
inlawrev-25107	300	74	and	and	CCONJ
inlawrev-25107	300	75	virtual	virtual	ADJ
inlawrev-25107	300	76	contacts.137	contacts.137	NOUN
inlawrev-25107	300	77	the	the	DET
inlawrev-25107	300	78	relationship	relationship	NOUN
inlawrev-25107	300	79	between	between	ADP
inlawrev-25107	300	80	125	125	NUM
inlawrev-25107	300	81	.	.	PUNCT
inlawrev-25107	301	1	i	i	PRON
inlawrev-25107	301	2	d.	d.	PROPN
inlawrev-25107	301	3	(	(	PUNCT
inlawrev-25107	301	4	quoting	quote	VERB
inlawrev-25107	301	5	nat’l	nat’l	PROPN
inlawrev-25107	301	6	bellas	bellas	PROPN
inlawrev-25107	301	7	hess	hess	PROPN
inlawrev-25107	301	8	,	,	PUNCT
inlawrev-25107	301	9	inc	inc	PROPN
inlawrev-25107	301	10	.	.	PROPN
inlawrev-25107	302	1	v.	v.	ADP
inlawrev-25107	302	2	dep’t	dep’t	NOUN
inlawrev-25107	302	3	of	of	ADP
inlawrev-25107	302	4	revenue	revenue	NOUN
inlawrev-25107	302	5	of	of	ADP
inlawrev-25107	302	6	state	state	NOUN
inlawrev-25107	302	7	of	of	ADP
inlawrev-25107	302	8	ill	ill	PROPN
inlawrev-25107	302	9	.	.	PROPN
inlawrev-25107	302	10	,	,	PUNCT
inlawrev-25107	302	11	386	386	NUM
inlawrev-25107	302	12	u.s	u.s	PROPN
inlawrev-25107	302	13	.	.	PROPN
inlawrev-25107	302	14	753	753	NUM
inlawrev-25107	302	15	,	,	PUNCT
inlawrev-25107	302	16	756	756	NUM
inlawrev-25107	302	17	(	(	PUNCT
inlawrev-25107	302	18	1967	1967	NUM
inlawrev-25107	302	19	)	)	PUNCT
inlawrev-25107	302	20	)	)	PUNCT
inlawrev-25107	302	21	.	.	PUNCT
inlawrev-25107	303	1	126	126	NUM
inlawrev-25107	303	2	.	.	PUNCT
inlawrev-25107	304	1	i	i	PRON
inlawrev-25107	304	2	d.	d.	PROPN
inlawrev-25107	304	3	(	(	PUNCT
inlawrev-25107	304	4	quoting	quote	VERB
inlawrev-25107	304	5	miller	miller	PROPN
inlawrev-25107	304	6	bros	bros	PROPN
inlawrev-25107	304	7	.	.	PROPN
inlawrev-25107	304	8	co.	co.	PROPN
inlawrev-25107	304	9	v.	v.	ADP
inlawrev-25107	304	10	maryland	maryland	PROPN
inlawrev-25107	304	11	.	.	PUNCT
inlawrev-25107	305	1	,	,	PUNCT
inlawrev-25107	305	2	347	347	NUM
inlawrev-25107	305	3	u.s	u.s	PROPN
inlawrev-25107	305	4	.	.	PROPN
inlawrev-25107	305	5	340	340	NUM
inlawrev-25107	305	6	,	,	PUNCT
inlawrev-25107	305	7	344	344	NUM
inlawrev-25107	305	8	-	-	SYM
inlawrev-25107	305	9	45	45	NUM
inlawrev-25107	305	10	(	(	PUNCT
inlawrev-25107	305	11	1954	1954	NUM
inlawrev-25107	305	12	)	)	PUNCT
inlawrev-25107	305	13	)	)	PUNCT
inlawrev-25107	305	14	.	.	PUNCT
inlawrev-25107	306	1	127	127	NUM
inlawrev-25107	306	2	.	.	PUNCT
inlawrev-25107	307	1	i	i	PRON
inlawrev-25107	307	2	d.	d.	PROPN
inlawrev-25107	307	3	(	(	PUNCT
inlawrev-25107	307	4	citing	cite	VERB
inlawrev-25107	307	5	burger	burger	PROPN
inlawrev-25107	307	6	king	king	PROPN
inlawrev-25107	307	7	corp	corp	PROPN
inlawrev-25107	307	8	.	.	PROPN
inlawrev-25107	308	1	v.	v.	PROPN
inlawrev-25107	308	2	rudzewicz	rudzewicz	PROPN
inlawrev-25107	309	1	,	,	PUNCT
inlawrev-25107	309	2	471	471	NUM
inlawrev-25107	309	3	u.s	u.s	PROPN
inlawrev-25107	309	4	.	.	PROPN
inlawrev-25107	309	5	462	462	NUM
inlawrev-25107	309	6	,	,	PUNCT
inlawrev-25107	309	7	476	476	NUM
inlawrev-25107	309	8	(	(	PUNCT
inlawrev-25107	309	9	1985	1985	NUM
inlawrev-25107	309	10	)	)	PUNCT
inlawrev-25107	309	11	)	)	PUNCT
inlawrev-25107	309	12	.	.	PUNCT
inlawrev-25107	310	1	128	128	NUM
inlawrev-25107	310	2	.	.	PUNCT
inlawrev-25107	311	1	i	i	PRON
inlawrev-25107	311	2	d.	d.	PROPN
inlawrev-25107	311	3	at	at	ADP
inlawrev-25107	311	4	2095	2095	NUM
inlawrev-25107	311	5	.	.	PUNCT
inlawrev-25107	312	1	129	129	NUM
inlawrev-25107	312	2	.	.	PUNCT
inlawrev-25107	313	1	i	i	PRON
inlawrev-25107	313	2	d.	d.	PROPN
inlawrev-25107	313	3	at	at	ADP
inlawrev-25107	313	4	2099	2099	NUM
inlawrev-25107	313	5	.	.	PUNCT
inlawrev-25107	313	6	130	130	NUM
inlawrev-25107	313	7	.	.	PUNCT
inlawrev-25107	314	1	i	i	PRON
inlawrev-25107	314	2	d.	d.	PROPN
inlawrev-25107	314	3	at	at	ADP
inlawrev-25107	314	4	2095	2095	NUM
inlawrev-25107	314	5	.	.	PUNCT
inlawrev-25107	315	1	131	131	NUM
inlawrev-25107	315	2	.	.	PUNCT
inlawrev-25107	316	1	i	i	PRON
inlawrev-25107	316	2	d.	d.	PROPN
inlawrev-25107	316	3	(	(	PUNCT
inlawrev-25107	316	4	quoting	quote	VERB
inlawrev-25107	316	5	direct	direct	ADJ
inlawrev-25107	316	6	mktg	mktg	NOUN
inlawrev-25107	316	7	.	.	PUNCT
inlawrev-25107	317	1	ass’n	ass’n	PROPN
inlawrev-25107	317	2	v.	v.	ADP
inlawrev-25107	317	3	brohl	brohl	NOUN
inlawrev-25107	317	4	,	,	PUNCT
inlawrev-25107	317	5	135	135	NUM
inlawrev-25107	317	6	s.	s.	PROPN
inlawrev-25107	317	7	ct	ct	PROPN
inlawrev-25107	317	8	.	.	PROPN
inlawrev-25107	317	9	1224	1224	NUM
inlawrev-25107	317	10	,	,	PUNCT
inlawrev-25107	317	11	1135	1135	NUM
inlawrev-25107	317	12	(	(	PUNCT
inlawrev-25107	317	13	2015	2015	NUM
inlawrev-25107	317	14	)	)	PUNCT
inlawrev-25107	317	15	)	)	PUNCT
inlawrev-25107	317	16	.	.	PUNCT
inlawrev-25107	318	1	132	132	NUM
inlawrev-25107	318	2	.	.	PUNCT
inlawrev-25107	319	1	i	i	PRON
inlawrev-25107	319	2	d.	d.	PROPN
inlawrev-25107	319	3	133	133	NUM
inlawrev-25107	319	4	.	.	PUNCT
inlawrev-25107	320	1	i	i	PRON
inlawrev-25107	320	2	d.	d.	PROPN
inlawrev-25107	320	3	134	134	NUM
inlawrev-25107	320	4	.	.	PUNCT
inlawrev-25107	321	1	i	i	PRON
inlawrev-25107	321	2	d.	d.	PROPN
inlawrev-25107	321	3	at	at	ADP
inlawrev-25107	321	4	2099	2099	NUM
inlawrev-25107	321	5	(	(	PUNCT
inlawrev-25107	321	6	citing	cite	VERB
inlawrev-25107	321	7	complete	complete	ADJ
inlawrev-25107	321	8	auto	auto	NOUN
inlawrev-25107	321	9	transit	transit	NOUN
inlawrev-25107	321	10	,	,	PUNCT
inlawrev-25107	321	11	inc	inc	PROPN
inlawrev-25107	321	12	.	.	PROPN
inlawrev-25107	322	1	v.	v.	PROPN
inlawrev-25107	322	2	brady	brady	PROPN
inlawrev-25107	322	3	,	,	PUNCT
inlawrev-25107	323	1	430	430	NUM
inlawrev-25107	323	2	u.s	u.s	PROPN
inlawrev-25107	323	3	.	.	PROPN
inlawrev-25107	323	4	274	274	NUM
inlawrev-25107	323	5	,	,	PUNCT
inlawrev-25107	323	6	279	279	NUM
inlawrev-25107	323	7	(	(	PUNCT
inlawrev-25107	323	8	1977	1977	NUM
inlawrev-25107	323	9	)	)	PUNCT
inlawrev-25107	323	10	)	)	PUNCT
inlawrev-25107	323	11	.	.	PUNCT
inlawrev-25107	324	1	135	135	NUM
inlawrev-25107	324	2	.	.	PUNCT
inlawrev-25107	325	1	i	i	PRON
inlawrev-25107	325	2	d.	d.	PROPN
inlawrev-25107	325	3	(	(	PUNCT
inlawrev-25107	325	4	quoting	quote	VERB
inlawrev-25107	325	5	polar	polar	ADJ
inlawrev-25107	325	6	tankers	tanker	NOUN
inlawrev-25107	325	7	,	,	PUNCT
inlawrev-25107	325	8	inc	inc	PROPN
inlawrev-25107	325	9	.	.	PROPN
inlawrev-25107	326	1	v.	v.	ADP
inlawrev-25107	326	2	city	city	PROPN
inlawrev-25107	326	3	of	of	ADP
inlawrev-25107	326	4	valdez	valdez	PROPN
inlawrev-25107	326	5	,	,	PUNCT
inlawrev-25107	326	6	557	557	NUM
inlawrev-25107	326	7	u.s	u.s	PROPN
inlawrev-25107	326	8	.	.	PROPN
inlawrev-25107	326	9	1	1	NUM
inlawrev-25107	326	10	,	,	PUNCT
inlawrev-25107	326	11	at	at	ADP
inlawrev-25107	326	12	*	*	NUM
inlawrev-25107	326	13	11	11	NUM
inlawrev-25107	326	14	(	(	PUNCT
inlawrev-25107	326	15	2009	2009	NUM
inlawrev-25107	326	16	)	)	PUNCT
inlawrev-25107	326	17	)	)	PUNCT
inlawrev-25107	326	18	.	.	PUNCT
inlawrev-25107	327	1	136	136	NUM
inlawrev-25107	327	2	.	.	PUNCT
inlawrev-25107	328	1	i	i	PRON
inlawrev-25107	328	2	d.	d.	PROPN
inlawrev-25107	328	3	at	at	ADP
inlawrev-25107	328	4	2093	2093	NUM
inlawrev-25107	328	5	(	(	PUNCT
inlawrev-25107	328	6	quoting	quote	VERB
inlawrev-25107	328	7	nat’l	nat’l	PROPN
inlawrev-25107	328	8	bellas	bellas	PROPN
inlawrev-25107	328	9	hess	hess	PROPN
inlawrev-25107	328	10	,	,	PUNCT
inlawrev-25107	328	11	inc	inc	PROPN
inlawrev-25107	328	12	.	.	PROPN
inlawrev-25107	329	1	v.	v.	ADP
inlawrev-25107	329	2	dep’t	dep’t	NOUN
inlawrev-25107	329	3	of	of	ADP
inlawrev-25107	329	4	revenue	revenue	NOUN
inlawrev-25107	329	5	of	of	ADP
inlawrev-25107	329	6	state	state	NOUN
inlawrev-25107	329	7	of	of	ADP
inlawrev-25107	329	8	ill	ill	PROPN
inlawrev-25107	329	9	.	.	PROPN
inlawrev-25107	329	10	,	,	PUNCT
inlawrev-25107	329	11	386	386	NUM
inlawrev-25107	329	12	u.s	u.s	PROPN
inlawrev-25107	329	13	.	.	PROPN
inlawrev-25107	329	14	753	753	NUM
inlawrev-25107	329	15	,	,	PUNCT
inlawrev-25107	329	16	756	756	NUM
inlawrev-25107	329	17	(	(	PUNCT
inlawrev-25107	329	18	1967	1967	NUM
inlawrev-25107	329	19	)	)	PUNCT
inlawrev-25107	329	20	)	)	PUNCT
inlawrev-25107	329	21	.	.	PUNCT
inlawrev-25107	330	1	137	137	NUM
inlawrev-25107	330	2	.	.	PUNCT
inlawrev-25107	331	1	i	i	PRON
inlawrev-25107	331	2	d.	d.	PROPN
inlawrev-25107	331	3	at	at	ADP
inlawrev-25107	331	4	2099	2099	NUM
inlawrev-25107	331	5	.	.	PUNCT
inlawrev-25107	332	1	176	176	NUM
inlawrev-25107	332	2	indiana	indiana	PROPN
inlawrev-25107	332	3	law	law	PROPN
inlawrev-25107	332	4	review	review	NOUN
inlawrev-25107	333	1	[	[	X
inlawrev-25107	333	2	vol	vol	NOUN
inlawrev-25107	333	3	.	.	PUNCT
inlawrev-25107	333	4	53:163	53:163	NUM
inlawrev-25107	333	5	availing	avail	VERB
inlawrev-25107	333	6	oneself	oneself	PRON
inlawrev-25107	333	7	of	of	ADP
inlawrev-25107	333	8	the	the	DET
inlawrev-25107	333	9	substantial	substantial	ADJ
inlawrev-25107	333	10	privilege	privilege	NOUN
inlawrev-25107	333	11	of	of	ADP
inlawrev-25107	333	12	carrying	carry	VERB
inlawrev-25107	333	13	on	on	ADP
inlawrev-25107	333	14	business	business	NOUN
inlawrev-25107	333	15	in	in	ADP
inlawrev-25107	333	16	a	a	DET
inlawrev-25107	333	17	jurisdiction	jurisdiction	NOUN
inlawrev-25107	333	18	to	to	ADP
inlawrev-25107	333	19	“	"	PUNCT
inlawrev-25107	333	20	the	the	DET
inlawrev-25107	333	21	court	court	NOUN
inlawrev-25107	333	22	's	's	PART
inlawrev-25107	333	23	pre	pre	ADJ
inlawrev-25107	333	24	-	-	ADJ
inlawrev-25107	333	25	existing	exist	VERB
inlawrev-25107	333	26	due	due	ADJ
inlawrev-25107	333	27	process	process	NOUN
inlawrev-25107	333	28	clause	clause	NOUN
inlawrev-25107	333	29	nexus	nexus	NOUN
inlawrev-25107	333	30	test	test	NOUN
inlawrev-25107	333	31	of	of	ADP
inlawrev-25107	333	32	‘	'	PUNCT
inlawrev-25107	333	33	purposefully	purposefully	ADV
inlawrev-25107	333	34	availing	availing	NOUN
inlawrev-25107	333	35	’	'	PUNCT
inlawrev-25107	333	36	oneself	oneself	PRON
inlawrev-25107	333	37	of	of	ADP
inlawrev-25107	333	38	‘	'	PUNCT
inlawrev-25107	333	39	the	the	DET
inlawrev-25107	333	40	benefits	benefit	NOUN
inlawrev-25107	333	41	of	of	ADP
inlawrev-25107	333	42	an	an	DET
inlawrev-25107	333	43	economic	economic	ADJ
inlawrev-25107	333	44	market	market	NOUN
inlawrev-25107	333	45	in	in	ADP
inlawrev-25107	333	46	the	the	DET
inlawrev-25107	333	47	state	state	NOUN
inlawrev-25107	333	48	,	,	PUNCT
inlawrev-25107	333	49	’	'	PUNCT
inlawrev-25107	333	50	”	"	PUNCT
inlawrev-25107	333	51	is	be	AUX
inlawrev-25107	333	52	almost	almost	ADV
inlawrev-25107	333	53	certainly	certainly	ADV
inlawrev-25107	333	54	going	go	VERB
inlawrev-25107	333	55	to	to	PART
inlawrev-25107	333	56	be	be	AUX
inlawrev-25107	333	57	litigation	litigation	NOUN
inlawrev-25107	333	58	fodder	fodder	NOUN
inlawrev-25107	333	59	in	in	ADP
inlawrev-25107	333	60	the	the	DET
inlawrev-25107	333	61	coming	come	VERB
inlawrev-25107	333	62	years.138	years.138	NOUN
inlawrev-25107	333	63	surely	surely	ADV
inlawrev-25107	333	64	if	if	SCONJ
inlawrev-25107	333	65	the	the	DET
inlawrev-25107	333	66	court	court	NOUN
inlawrev-25107	333	67	intended	intend	VERB
inlawrev-25107	333	68	to	to	PART
inlawrev-25107	333	69	make	make	VERB
inlawrev-25107	333	70	the	the	DET
inlawrev-25107	333	71	commerce	commerce	NOUN
inlawrev-25107	333	72	clause	clause	NOUN
inlawrev-25107	333	73	and	and	CCONJ
inlawrev-25107	333	74	due	due	ADJ
inlawrev-25107	333	75	process	process	NOUN
inlawrev-25107	333	76	nexus	nexus	NOUN
inlawrev-25107	333	77	standards	standard	NOUN
inlawrev-25107	333	78	identical	identical	ADJ
inlawrev-25107	333	79	it	it	PRON
inlawrev-25107	333	80	would	would	AUX
inlawrev-25107	333	81	have	have	AUX
inlawrev-25107	333	82	used	use	VERB
inlawrev-25107	333	83	the	the	DET
inlawrev-25107	333	84	universally	universally	ADV
inlawrev-25107	333	85	understood	understand	VERB
inlawrev-25107	333	86	due	due	ADJ
inlawrev-25107	333	87	process	process	NOUN
inlawrev-25107	333	88	language	language	NOUN
inlawrev-25107	333	89	for	for	ADP
inlawrev-25107	333	90	both	both	PRON
inlawrev-25107	333	91	.	.	PUNCT
inlawrev-25107	334	1	the	the	DET
inlawrev-25107	334	2	court	court	NOUN
inlawrev-25107	334	3	,	,	PUNCT
inlawrev-25107	334	4	however	however	ADV
inlawrev-25107	334	5	,	,	PUNCT
inlawrev-25107	334	6	chose	choose	VERB
inlawrev-25107	334	7	to	to	PART
inlawrev-25107	334	8	use	use	VERB
inlawrev-25107	334	9	different	different	ADJ
inlawrev-25107	334	10	language	language	NOUN
inlawrev-25107	334	11	,	,	PUNCT
inlawrev-25107	334	12	leaving	leave	VERB
inlawrev-25107	334	13	the	the	DET
inlawrev-25107	334	14	door	door	NOUN
inlawrev-25107	334	15	open	open	ADJ
inlawrev-25107	334	16	for	for	ADP
inlawrev-25107	334	17	future	future	ADJ
inlawrev-25107	334	18	litigation	litigation	NOUN
inlawrev-25107	334	19	.	.	PUNCT
inlawrev-25107	335	1	although	although	SCONJ
inlawrev-25107	335	2	not	not	PART
inlawrev-25107	335	3	a	a	DET
inlawrev-25107	335	4	clearly	clearly	ADV
inlawrev-25107	335	5	defined	define	VERB
inlawrev-25107	335	6	standard	standard	NOUN
inlawrev-25107	335	7	,	,	PUNCT
inlawrev-25107	335	8	the	the	DET
inlawrev-25107	335	9	court	court	NOUN
inlawrev-25107	335	10	did	do	AUX
inlawrev-25107	335	11	leave	leave	VERB
inlawrev-25107	335	12	clues	clue	NOUN
inlawrev-25107	335	13	about	about	ADP
inlawrev-25107	335	14	what	what	PRON
inlawrev-25107	335	15	constitutes	constitute	VERB
inlawrev-25107	335	16	substantial	substantial	ADJ
inlawrev-25107	335	17	nexus	nexus	NOUN
inlawrev-25107	335	18	after	after	ADP
inlawrev-25107	335	19	wayfair	wayfair	NOUN
inlawrev-25107	335	20	.	.	PUNCT
inlawrev-25107	336	1	the	the	DET
inlawrev-25107	336	2	court	court	NOUN
inlawrev-25107	336	3	found	find	VERB
inlawrev-25107	336	4	that	that	SCONJ
inlawrev-25107	336	5	south	south	PROPN
inlawrev-25107	336	6	dakota	dakota	PROPN
inlawrev-25107	336	7	’s	’s	PART
inlawrev-25107	336	8	law	law	NOUN
inlawrev-25107	336	9	requiring	require	VERB
inlawrev-25107	336	10	200	200	NUM
inlawrev-25107	336	11	transactions	transaction	NOUN
inlawrev-25107	336	12	or	or	CCONJ
inlawrev-25107	336	13	$	$	SYM
inlawrev-25107	336	14	200,000	200,000	NUM
inlawrev-25107	336	15	of	of	ADP
inlawrev-25107	336	16	sales	sale	NOUN
inlawrev-25107	336	17	in	in	ADP
inlawrev-25107	336	18	the	the	DET
inlawrev-25107	336	19	state	state	NOUN
inlawrev-25107	336	20	was	be	AUX
inlawrev-25107	336	21	“	"	PUNCT
inlawrev-25107	336	22	clearly	clearly	ADV
inlawrev-25107	336	23	sufficient	sufficient	ADJ
inlawrev-25107	336	24	based	base	VERB
inlawrev-25107	336	25	on	on	ADP
inlawrev-25107	336	26	both	both	CCONJ
inlawrev-25107	336	27	the	the	DET
inlawrev-25107	336	28	economic	economic	ADJ
inlawrev-25107	336	29	and	and	CCONJ
inlawrev-25107	336	30	virtual	virtual	ADJ
inlawrev-25107	336	31	contacts	contact	NOUN
inlawrev-25107	336	32	.	.	PUNCT
inlawrev-25107	336	33	.	.	PUNCT
inlawrev-25107	336	34	.	.	PUNCT
inlawrev-25107	337	1	[	[	X
inlawrev-25107	337	2	because	because	SCONJ
inlawrev-25107	337	3	that	that	PRON
inlawrev-25107	337	4	]	]	PUNCT
inlawrev-25107	337	5	quantity	quantity	NOUN
inlawrev-25107	337	6	of	of	ADP
inlawrev-25107	337	7	business	business	NOUN
inlawrev-25107	337	8	could	could	AUX
inlawrev-25107	337	9	not	not	PART
inlawrev-25107	337	10	have	have	AUX
inlawrev-25107	337	11	occurred	occur	VERB
inlawrev-25107	337	12	unless	unless	SCONJ
inlawrev-25107	337	13	the	the	DET
inlawrev-25107	337	14	seller	seller	NOUN
inlawrev-25107	337	15	availed	avail	VERB
inlawrev-25107	337	16	itself	itself	PRON
inlawrev-25107	337	17	of	of	ADP
inlawrev-25107	337	18	the	the	DET
inlawrev-25107	337	19	substantial	substantial	ADJ
inlawrev-25107	337	20	privilege	privilege	NOUN
inlawrev-25107	337	21	of	of	ADP
inlawrev-25107	337	22	carrying	carry	VERB
inlawrev-25107	337	23	on	on	ADP
inlawrev-25107	337	24	business	business	NOUN
inlawrev-25107	337	25	in	in	ADP
inlawrev-25107	337	26	south	south	PROPN
inlawrev-25107	337	27	dakota	dakota	PROPN
inlawrev-25107	337	28	.	.	PUNCT
inlawrev-25107	338	1	”1	”1	PUNCT
inlawrev-25107	338	2	3	3	NUM
inlawrev-25107	338	3	9	9	NUM
inlawrev-25107	338	4	without	without	ADP
inlawrev-25107	338	5	such	such	ADJ
inlawrev-25107	338	6	guidance	guidance	NOUN
inlawrev-25107	338	7	,	,	PUNCT
inlawrev-25107	338	8	substantial	substantial	ADJ
inlawrev-25107	338	9	nexus	nexus	NOUN
inlawrev-25107	338	10	that	that	PRON
inlawrev-25107	338	11	is	be	AUX
inlawrev-25107	338	12	“	"	PUNCT
inlawrev-25107	338	13	closely	closely	ADV
inlawrev-25107	338	14	related	relate	VERB
inlawrev-25107	338	15	”	"	PUNCT
inlawrev-25107	338	16	to	to	ADP
inlawrev-25107	338	17	due	due	ADJ
inlawrev-25107	338	18	process	process	NOUN
inlawrev-25107	338	19	nexus	nexus	NOUN
inlawrev-25107	338	20	,	,	PUNCT
inlawrev-25107	338	21	in	in	ADP
inlawrev-25107	338	22	theory	theory	NOUN
inlawrev-25107	338	23	,	,	PUNCT
inlawrev-25107	338	24	could	could	AUX
inlawrev-25107	338	25	make	make	VERB
inlawrev-25107	338	26	one	one	NUM
inlawrev-25107	338	27	transaction	transaction	NOUN
inlawrev-25107	338	28	enough	enough	ADV
inlawrev-25107	338	29	to	to	PART
inlawrev-25107	338	30	require	require	VERB
inlawrev-25107	338	31	a	a	DET
inlawrev-25107	338	32	remote	remote	ADJ
inlawrev-25107	338	33	seller	seller	NOUN
inlawrev-25107	338	34	to	to	PART
inlawrev-25107	338	35	collect	collect	VERB
inlawrev-25107	338	36	and	and	CCONJ
inlawrev-25107	338	37	remit	remit	VERB
inlawrev-25107	338	38	sales	sale	NOUN
inlawrev-25107	338	39	and	and	CCONJ
inlawrev-25107	338	40	use	use	NOUN
inlawrev-25107	338	41	tax.1	tax.1	VERB
inlawrev-25107	338	42	4	4	NUM
inlawrev-25107	338	43	0	0	NUM
inlawrev-25107	338	44	the	the	DET
inlawrev-25107	338	45	court	court	NOUN
inlawrev-25107	338	46	’s	’s	PART
inlawrev-25107	338	47	emphasis	emphasis	NOUN
inlawrev-25107	338	48	on	on	ADP
inlawrev-25107	338	49	the	the	DET
inlawrev-25107	338	50	economic	economic	ADJ
inlawrev-25107	338	51	and	and	CCONJ
inlawrev-25107	338	52	virtual	virtual	ADJ
inlawrev-25107	338	53	ties	tie	NOUN
inlawrev-25107	338	54	that	that	PRON
inlawrev-25107	338	55	the	the	DET
inlawrev-25107	338	56	taxpayers	taxpayer	NOUN
inlawrev-25107	338	57	have	have	VERB
inlawrev-25107	338	58	with	with	ADP
inlawrev-25107	338	59	south	south	ADJ
inlawrev-25107	338	60	dakota	dakota	PROPN
inlawrev-25107	338	61	may	may	AUX
inlawrev-25107	338	62	therefore	therefore	ADV
inlawrev-25107	338	63	distinguish	distinguish	VERB
inlawrev-25107	338	64	the	the	DET
inlawrev-25107	338	65	two	two	NUM
inlawrev-25107	338	66	standards.141	standards.141	NOUN
inlawrev-25107	338	67	without	without	ADP
inlawrev-25107	338	68	further	further	ADJ
inlawrev-25107	338	69	guidance	guidance	NOUN
inlawrev-25107	338	70	from	from	ADP
inlawrev-25107	338	71	the	the	DET
inlawrev-25107	338	72	court	court	NOUN
inlawrev-25107	338	73	,	,	PUNCT
inlawrev-25107	338	74	the	the	DET
inlawrev-25107	338	75	substantial	substantial	ADJ
inlawrev-25107	338	76	nexus	nexus	NOUN
inlawrev-25107	338	77	standard	standard	NOUN
inlawrev-25107	338	78	seems	seem	VERB
inlawrev-25107	338	79	to	to	PART
inlawrev-25107	338	80	float	float	VERB
inlawrev-25107	338	81	somewhere	somewhere	ADV
inlawrev-25107	338	82	between	between	ADP
inlawrev-25107	338	83	economic	economic	ADJ
inlawrev-25107	338	84	and	and	CCONJ
inlawrev-25107	338	85	due	due	ADJ
inlawrev-25107	338	86	process	process	NOUN
inlawrev-25107	338	87	nexus	nexus	NOUN
inlawrev-25107	338	88	.	.	PUNCT
inlawrev-25107	339	1	b.	b.	VERB
inlawrev-25107	340	1	what	what	PRON
inlawrev-25107	340	2	substantial	substantial	ADJ
inlawrev-25107	340	3	nexus	nexus	NOUN
inlawrev-25107	340	4	should	should	AUX
inlawrev-25107	340	5	be	be	AUX
inlawrev-25107	340	6	the	the	DET
inlawrev-25107	340	7	wayfair	wayfair	NOUN
inlawrev-25107	340	8	court	court	NOUN
inlawrev-25107	340	9	may	may	AUX
inlawrev-25107	340	10	have	have	AUX
inlawrev-25107	340	11	intended	intend	VERB
inlawrev-25107	340	12	to	to	PART
inlawrev-25107	340	13	align	align	VERB
inlawrev-25107	340	14	the	the	DET
inlawrev-25107	340	15	substantial	substantial	ADJ
inlawrev-25107	340	16	nexus	nexus	NOUN
inlawrev-25107	340	17	standard	standard	NOUN
inlawrev-25107	340	18	with	with	ADP
inlawrev-25107	340	19	that	that	PRON
inlawrev-25107	340	20	of	of	ADP
inlawrev-25107	340	21	due	due	ADJ
inlawrev-25107	340	22	process	process	NOUN
inlawrev-25107	340	23	when	when	SCONJ
inlawrev-25107	340	24	it	it	PRON
inlawrev-25107	340	25	gave	give	VERB
inlawrev-25107	340	26	a	a	DET
inlawrev-25107	340	27	brief	brief	ADJ
inlawrev-25107	340	28	explanation	explanation	NOUN
inlawrev-25107	340	29	of	of	ADP
inlawrev-25107	340	30	what	what	PRON
inlawrev-25107	340	31	now	now	ADV
inlawrev-25107	340	32	constitutes	constitute	VERB
inlawrev-25107	340	33	substantial	substantial	ADJ
inlawrev-25107	340	34	nexus.142	nexus.142	PROPN
inlawrev-25107	340	35	adhering	adhere	VERB
inlawrev-25107	340	36	to	to	ADP
inlawrev-25107	340	37	the	the	DET
inlawrev-25107	340	38	requirements	requirement	NOUN
inlawrev-25107	340	39	of	of	ADP
inlawrev-25107	340	40	due	due	ADJ
inlawrev-25107	340	41	process	process	NOUN
inlawrev-25107	340	42	nexus	nexus	NOUN
inlawrev-25107	340	43	as	as	ADP
inlawrev-25107	340	44	the	the	DET
inlawrev-25107	340	45	standard	standard	NOUN
inlawrev-25107	340	46	for	for	ADP
inlawrev-25107	340	47	substantial	substantial	ADJ
inlawrev-25107	340	48	nexus	nexus	NOUN
inlawrev-25107	340	49	,	,	PUNCT
inlawrev-25107	340	50	however	however	ADV
inlawrev-25107	340	51	,	,	PUNCT
inlawrev-25107	340	52	would	would	AUX
inlawrev-25107	340	53	be	be	AUX
inlawrev-25107	340	54	a	a	DET
inlawrev-25107	340	55	mistake	mistake	NOUN
inlawrev-25107	340	56	.	.	PUNCT
inlawrev-25107	341	1	the	the	DET
inlawrev-25107	341	2	due	due	ADJ
inlawrev-25107	341	3	process	process	NOUN
inlawrev-25107	341	4	standard	standard	NOUN
inlawrev-25107	341	5	of	of	ADP
inlawrev-25107	341	6	purposefully	purposefully	ADV
inlawrev-25107	341	7	availing	avail	VERB
inlawrev-25107	341	8	oneself	oneself	PRON
inlawrev-25107	341	9	to	to	ADP
inlawrev-25107	341	10	the	the	DET
inlawrev-25107	341	11	economic	economic	ADJ
inlawrev-25107	341	12	benefits	benefit	NOUN
inlawrev-25107	341	13	of	of	ADP
inlawrev-25107	341	14	a	a	DET
inlawrev-25107	341	15	jurisdiction	jurisdiction	NOUN
inlawrev-25107	341	16	may	may	AUX
inlawrev-25107	341	17	be	be	AUX
inlawrev-25107	341	18	a	a	DET
inlawrev-25107	341	19	good	good	ADJ
inlawrev-25107	341	20	starting	starting	NOUN
inlawrev-25107	341	21	point	point	NOUN
inlawrev-25107	341	22	,	,	PUNCT
inlawrev-25107	341	23	but	but	CCONJ
inlawrev-25107	341	24	it	it	PRON
inlawrev-25107	341	25	is	be	AUX
inlawrev-25107	341	26	far	far	ADV
inlawrev-25107	341	27	too	too	ADV
inlawrev-25107	341	28	broad	broad	ADJ
inlawrev-25107	341	29	to	to	PART
inlawrev-25107	341	30	engender	engender	VERB
inlawrev-25107	341	31	uniform	uniform	ADJ
inlawrev-25107	341	32	interpretation	interpretation	NOUN
inlawrev-25107	341	33	.	.	PUNCT
inlawrev-25107	342	1	in	in	ADP
inlawrev-25107	342	2	the	the	DET
inlawrev-25107	342	3	context	context	NOUN
inlawrev-25107	342	4	of	of	ADP
inlawrev-25107	342	5	sales	sale	NOUN
inlawrev-25107	342	6	and	and	CCONJ
inlawrev-25107	342	7	use	use	VERB
inlawrev-25107	342	8	tax	tax	NOUN
inlawrev-25107	342	9	,	,	PUNCT
inlawrev-25107	342	10	the	the	DET
inlawrev-25107	342	11	more	more	ADV
inlawrev-25107	342	12	practical	practical	ADJ
inlawrev-25107	342	13	nexus	nexus	NOUN
inlawrev-25107	342	14	standard	standard	NOUN
inlawrev-25107	342	15	should	should	AUX
inlawrev-25107	342	16	be	be	AUX
inlawrev-25107	342	17	based	base	VERB
inlawrev-25107	342	18	on	on	ADP
inlawrev-25107	342	19	economic	economic	ADJ
inlawrev-25107	342	20	nexus.143	nexus.143	PROPN
inlawrev-25107	342	21	indeed	indeed	ADV
inlawrev-25107	342	22	an	an	DET
inlawrev-25107	342	23	economic	economic	ADJ
inlawrev-25107	342	24	nexus	nexus	NOUN
inlawrev-25107	342	25	should	should	AUX
inlawrev-25107	342	26	be	be	AUX
inlawrev-25107	342	27	the	the	DET
inlawrev-25107	342	28	substantial	substantial	ADJ
inlawrev-25107	342	29	nexus	nexus	NOUN
inlawrev-25107	342	30	standard	standard	NOUN
inlawrev-25107	342	31	.	.	PUNCT
inlawrev-25107	343	1	first	first	ADV
inlawrev-25107	343	2	,	,	PUNCT
inlawrev-25107	343	3	the	the	DET
inlawrev-25107	343	4	court	court	NOUN
inlawrev-25107	343	5	in	in	ADP
inlawrev-25107	343	6	wayfair	wayfair	PROPN
inlawrev-25107	343	7	held	hold	VERB
inlawrev-25107	343	8	that	that	SCONJ
inlawrev-25107	343	9	the	the	DET
inlawrev-25107	343	10	economic	economic	PROPN
inlawrev-25107	343	11	nexus	nexus	NOUN
inlawrev-25107	343	12	standard	standard	NOUN
inlawrev-25107	343	13	of	of	ADP
inlawrev-25107	343	14	the	the	DET
inlawrev-25107	343	15	south	south	PROPN
inlawrev-25107	343	16	dakota	dakota	PROPN
inlawrev-25107	343	17	law	law	NOUN
inlawrev-25107	343	18	at	at	ADP
inlawrev-25107	343	19	issue	issue	NOUN
inlawrev-25107	343	20	was	be	AUX
inlawrev-25107	343	21	“	"	PUNCT
inlawrev-25107	343	22	clearly	clearly	ADV
inlawrev-25107	343	23	sufficient	sufficient	ADJ
inlawrev-25107	343	24	,	,	PUNCT
inlawrev-25107	343	25	”	"	PUNCT
inlawrev-25107	343	26	providing	provide	VERB
inlawrev-25107	343	27	underlying	underlying	ADJ
inlawrev-25107	343	28	authority	authority	NOUN
inlawrev-25107	343	29	for	for	ADP
inlawrev-25107	343	30	an	an	DET
inlawrev-25107	343	31	economic	economic	ADJ
inlawrev-25107	343	32	nexus	nexus	NOUN
inlawrev-25107	343	33	standard.144	standard.144	NOUN
inlawrev-25107	343	34	although	although	SCONJ
inlawrev-25107	343	35	the	the	DET
inlawrev-25107	343	36	court	court	NOUN
inlawrev-25107	343	37	was	be	AUX
inlawrev-25107	343	38	not	not	PART
inlawrev-25107	343	39	precise	precise	ADJ
inlawrev-25107	343	40	in	in	ADP
inlawrev-25107	343	41	its	its	PRON
inlawrev-25107	343	42	discussion	discussion	NOUN
inlawrev-25107	343	43	of	of	ADP
inlawrev-25107	343	44	the	the	DET
inlawrev-25107	343	45	necessary	necessary	ADJ
inlawrev-25107	343	46	elements	element	NOUN
inlawrev-25107	343	47	of	of	ADP
inlawrev-25107	343	48	sd	sd	PRON
inlawrev-25107	343	49	st	st	PROPN
inlawrev-25107	343	50	§	§	PROPN
inlawrev-25107	343	51	10	10	NUM
inlawrev-25107	343	52	-	-	SYM
inlawrev-25107	343	53	64	64	NUM
inlawrev-25107	343	54	-	-	SYM
inlawrev-25107	343	55	2	2	NUM
inlawrev-25107	343	56	,	,	PUNCT
inlawrev-25107	343	57	it	it	PRON
inlawrev-25107	343	58	did	do	AUX
inlawrev-25107	343	59	explain	explain	VERB
inlawrev-25107	343	60	that	that	SCONJ
inlawrev-25107	343	61	the	the	DET
inlawrev-25107	343	62	level	level	NOUN
inlawrev-25107	343	63	of	of	ADP
inlawrev-25107	343	64	economic	economic	ADJ
inlawrev-25107	343	65	activity	activity	NOUN
inlawrev-25107	343	66	at	at	ADP
inlawrev-25107	343	67	issue	issue	NOUN
inlawrev-25107	343	68	in	in	ADP
inlawrev-25107	343	69	138	138	NUM
inlawrev-25107	343	70	.	.	PUNCT
inlawrev-25107	344	1	walter	walter	PROPN
inlawrev-25107	344	2	hellerstein	hellerstein	PROPN
inlawrev-25107	344	3	,	,	PUNCT
inlawrev-25107	344	4	state	state	NOUN
inlawrev-25107	344	5	taxation	taxation	NOUN
inlawrev-25107	344	6	10	10	NUM
inlawrev-25107	344	7	(	(	PUNCT
inlawrev-25107	344	8	thompson	thompson	PROPN
inlawrev-25107	344	9	reuters	reuters	PROPN
inlawrev-25107	344	10	/	/	SYM
inlawrev-25107	344	11	tax	tax	PROPN
inlawrev-25107	344	12	&	&	CCONJ
inlawrev-25107	344	13	accounting	accounting	PROPN
inlawrev-25107	344	14	,	,	PUNCT
inlawrev-25107	344	15	3rd	3rd	ADJ
inlawrev-25107	344	16	ed	ed	NOUN
inlawrev-25107	344	17	.	.	PUNCT
inlawrev-25107	344	18	2001	2001	NUM
inlawrev-25107	344	19	&	&	CCONJ
inlawrev-25107	344	20	supp	supp	PROPN
inlawrev-25107	344	21	.	.	PUNCT
inlawrev-25107	344	22	2019	2019	NUM
inlawrev-25107	344	23	)	)	PUNCT
inlawrev-25107	344	24	.	.	PUNCT
inlawrev-25107	345	1	139	139	NUM
inlawrev-25107	345	2	.	.	PUNCT
inlawrev-25107	345	3	wayfair	wayfair	NOUN
inlawrev-25107	345	4	,	,	PUNCT
inlawrev-25107	345	5	138	138	NUM
inlawrev-25107	345	6	s.	s.	PROPN
inlawrev-25107	345	7	ct	ct	PROPN
inlawrev-25107	345	8	.	.	PUNCT
inlawrev-25107	346	1	at	at	ADP
inlawrev-25107	346	2	2099	2099	NUM
inlawrev-25107	346	3	.	.	PUNCT
inlawrev-25107	347	1	140	140	NUM
inlawrev-25107	347	2	.	.	PUNCT
inlawrev-25107	348	1	i	i	PRON
inlawrev-25107	348	2	d.	d.	PROPN
inlawrev-25107	348	3	at	at	ADP
inlawrev-25107	348	4	2093	2093	NUM
inlawrev-25107	348	5	(	(	PUNCT
inlawrev-25107	348	6	quoting	quote	VERB
inlawrev-25107	348	7	nat’l	nat’l	PROPN
inlawrev-25107	348	8	bellas	bellas	PROPN
inlawrev-25107	348	9	hess	hess	PROPN
inlawrev-25107	348	10	,	,	PUNCT
inlawrev-25107	348	11	inc	inc	PROPN
inlawrev-25107	348	12	.	.	PROPN
inlawrev-25107	349	1	v.	v.	ADP
inlawrev-25107	349	2	dep’t	dep’t	NOUN
inlawrev-25107	349	3	of	of	ADP
inlawrev-25107	349	4	revenue	revenue	NOUN
inlawrev-25107	349	5	of	of	ADP
inlawrev-25107	349	6	state	state	NOUN
inlawrev-25107	349	7	of	of	ADP
inlawrev-25107	349	8	ill	ill	PROPN
inlawrev-25107	349	9	.	.	PROPN
inlawrev-25107	349	10	,	,	PUNCT
inlawrev-25107	349	11	386	386	NUM
inlawrev-25107	349	12	u.s	u.s	PROPN
inlawrev-25107	349	13	.	.	PROPN
inlawrev-25107	349	14	753	753	NUM
inlawrev-25107	349	15	,	,	PUNCT
inlawrev-25107	349	16	756	756	NUM
inlawrev-25107	349	17	(	(	PUNCT
inlawrev-25107	349	18	1967	1967	NUM
inlawrev-25107	349	19	)	)	PUNCT
inlawrev-25107	349	20	)	)	PUNCT
inlawrev-25107	349	21	.	.	PUNCT
inlawrev-25107	350	1	141	141	NUM
inlawrev-25107	350	2	.	.	PUNCT
inlawrev-25107	351	1	i	i	PRON
inlawrev-25107	351	2	d.	d.	PROPN
inlawrev-25107	351	3	at	at	ADP
inlawrev-25107	351	4	2099	2099	NUM
inlawrev-25107	351	5	.	.	PUNCT
inlawrev-25107	351	6	142	142	NUM
inlawrev-25107	351	7	.	.	PUNCT
inlawrev-25107	352	1	i	i	PRON
inlawrev-25107	352	2	d.	d.	PROPN
inlawrev-25107	352	3	143	143	NUM
inlawrev-25107	352	4	.	.	PUNCT
inlawrev-25107	353	1	economic	economic	ADJ
inlawrev-25107	353	2	nexus	nexus	NOUN
inlawrev-25107	353	3	is	be	AUX
inlawrev-25107	353	4	a	a	DET
inlawrev-25107	353	5	nexus	nexus	NOUN
inlawrev-25107	353	6	based	base	VERB
inlawrev-25107	353	7	on	on	ADP
inlawrev-25107	353	8	a	a	DET
inlawrev-25107	353	9	measure	measure	NOUN
inlawrev-25107	353	10	of	of	ADP
inlawrev-25107	353	11	economic	economic	ADJ
inlawrev-25107	353	12	activity	activity	NOUN
inlawrev-25107	353	13	within	within	ADP
inlawrev-25107	353	14	a	a	DET
inlawrev-25107	353	15	jurisdiction	jurisdiction	NOUN
inlawrev-25107	353	16	.	.	PUNCT
inlawrev-25107	354	1	144	144	NUM
inlawrev-25107	354	2	.	.	PUNCT
inlawrev-25107	354	3	wayfair	wayfair	NOUN
inlawrev-25107	354	4	,	,	PUNCT
inlawrev-25107	354	5	138	138	NUM
inlawrev-25107	354	6	s.	s.	PROPN
inlawrev-25107	354	7	ct	ct	PROPN
inlawrev-25107	354	8	.	.	PUNCT
inlawrev-25107	355	1	at	at	ADP
inlawrev-25107	355	2	2099	2099	NUM
inlawrev-25107	355	3	.	.	PUNCT
inlawrev-25107	356	1	2020	2020	NUM
inlawrev-25107	356	2	]	]	PUNCT
inlawrev-25107	356	3	finding	find	VERB
inlawrev-25107	356	4	the	the	DET
inlawrev-25107	356	5	way	way	NOUN
inlawrev-25107	356	6	177	177	NUM
inlawrev-25107	356	7	wayfair	wayfair	NOUN
inlawrev-25107	356	8	“	"	PUNCT
inlawrev-25107	356	9	could	could	AUX
inlawrev-25107	356	10	not	not	PART
inlawrev-25107	356	11	have	have	AUX
inlawrev-25107	356	12	occurred	occur	VERB
inlawrev-25107	356	13	unless	unless	SCONJ
inlawrev-25107	356	14	the	the	DET
inlawrev-25107	356	15	seller	seller	NOUN
inlawrev-25107	356	16	availed	avail	VERB
inlawrev-25107	356	17	itself	itself	PRON
inlawrev-25107	356	18	of	of	ADP
inlawrev-25107	356	19	the	the	DET
inlawrev-25107	356	20	substantial	substantial	ADJ
inlawrev-25107	356	21	privilege	privilege	NOUN
inlawrev-25107	356	22	of	of	ADP
inlawrev-25107	356	23	carrying	carry	VERB
inlawrev-25107	356	24	on	on	ADP
inlawrev-25107	356	25	business	business	NOUN
inlawrev-25107	356	26	in	in	ADP
inlawrev-25107	356	27	south	south	PROPN
inlawrev-25107	356	28	dakota	dakota	PROPN
inlawrev-25107	356	29	.	.	PUNCT
inlawrev-25107	356	30	”145	”145	PUNCT
inlawrev-25107	357	1	thus	thus	ADV
inlawrev-25107	357	2	,	,	PUNCT
inlawrev-25107	357	3	an	an	DET
inlawrev-25107	357	4	economic	economic	ADJ
inlawrev-25107	357	5	nexus	nexus	NOUN
inlawrev-25107	357	6	standard	standard	NOUN
inlawrev-25107	357	7	based	base	VERB
inlawrev-25107	357	8	on	on	ADP
inlawrev-25107	357	9	sd	sd	ADP
inlawrev-25107	357	10	st	st	PROPN
inlawrev-25107	357	11	§	§	PROPN
inlawrev-25107	357	12	10	10	NUM
inlawrev-25107	357	13	-	-	SYM
inlawrev-25107	357	14	64	64	NUM
inlawrev-25107	357	15	-	-	SYM
inlawrev-25107	357	16	2	2	NUM
inlawrev-25107	357	17	is	be	AUX
inlawrev-25107	357	18	likely	likely	ADJ
inlawrev-25107	357	19	to	to	PART
inlawrev-25107	357	20	be	be	AUX
inlawrev-25107	357	21	upheld	uphold	VERB
inlawrev-25107	357	22	if	if	SCONJ
inlawrev-25107	357	23	challenged.146	challenged.146	NOUN
inlawrev-25107	357	24	second	second	ADJ
inlawrev-25107	357	25	,	,	PUNCT
inlawrev-25107	357	26	many	many	ADJ
inlawrev-25107	357	27	states	state	NOUN
inlawrev-25107	357	28	have	have	AUX
inlawrev-25107	357	29	already	already	ADV
inlawrev-25107	357	30	enacted	enact	VERB
inlawrev-25107	357	31	economic	economic	ADJ
inlawrev-25107	357	32	nexus	nexus	NOUN
inlawrev-25107	357	33	standards	standard	NOUN
inlawrev-25107	357	34	in	in	ADP
inlawrev-25107	357	35	their	their	PRON
inlawrev-25107	357	36	responses	response	NOUN
inlawrev-25107	357	37	to	to	ADP
inlawrev-25107	357	38	wayfair.147	wayfair.147	NOUN
inlawrev-25107	357	39	of	of	ADP
inlawrev-25107	357	40	the	the	DET
inlawrev-25107	357	41	forty	forty	NUM
inlawrev-25107	357	42	-	-	PUNCT
inlawrev-25107	357	43	five	five	NUM
inlawrev-25107	357	44	states	state	NOUN
inlawrev-25107	357	45	that	that	PRON
inlawrev-25107	357	46	have	have	VERB
inlawrev-25107	357	47	sales	sale	NOUN
inlawrev-25107	357	48	and	and	CCONJ
inlawrev-25107	357	49	use	use	VERB
inlawrev-25107	357	50	taxes	taxis	NOUN
inlawrev-25107	357	51	,	,	PUNCT
inlawrev-25107	357	52	thirty	thirty	NUM
inlawrev-25107	357	53	-	-	PUNCT
inlawrev-25107	357	54	four	four	NUM
inlawrev-25107	357	55	have	have	AUX
inlawrev-25107	357	56	already	already	ADV
inlawrev-25107	357	57	adopted	adopt	VERB
inlawrev-25107	357	58	some	some	DET
inlawrev-25107	357	59	form	form	NOUN
inlawrev-25107	357	60	of	of	ADP
inlawrev-25107	357	61	economic	economic	ADJ
inlawrev-25107	357	62	nexus	nexus	NOUN
inlawrev-25107	357	63	standard	standard	NOUN
inlawrev-25107	357	64	for	for	ADP
inlawrev-25107	357	65	the	the	DET
inlawrev-25107	357	66	purposes	purpose	NOUN
inlawrev-25107	357	67	of	of	ADP
inlawrev-25107	357	68	sales	sale	NOUN
inlawrev-25107	357	69	and	and	CCONJ
inlawrev-25107	357	70	use	use	VERB
inlawrev-25107	357	71	tax.148	tax.148	NOUN
inlawrev-25107	357	72	there	there	PRON
inlawrev-25107	357	73	is	be	VERB
inlawrev-25107	357	74	variation	variation	NOUN
inlawrev-25107	357	75	among	among	ADP
inlawrev-25107	357	76	these	these	DET
inlawrev-25107	357	77	standards	standard	NOUN
inlawrev-25107	357	78	,	,	PUNCT
inlawrev-25107	357	79	but	but	CCONJ
inlawrev-25107	357	80	the	the	DET
inlawrev-25107	357	81	underlying	underlie	VERB
inlawrev-25107	357	82	concept	concept	NOUN
inlawrev-25107	357	83	is	be	AUX
inlawrev-25107	357	84	the	the	DET
inlawrev-25107	357	85	same	same	ADJ
inlawrev-25107	357	86	;	;	PUNCT
inlawrev-25107	357	87	most	most	ADJ
inlawrev-25107	357	88	of	of	ADP
inlawrev-25107	357	89	these	these	DET
inlawrev-25107	357	90	economic	economic	ADJ
inlawrev-25107	357	91	nexus	nexus	NOUN
inlawrev-25107	357	92	standards	standard	NOUN
inlawrev-25107	357	93	are	be	AUX
inlawrev-25107	357	94	based	base	VERB
inlawrev-25107	357	95	on	on	ADP
inlawrev-25107	357	96	either	either	CCONJ
inlawrev-25107	357	97	a	a	DET
inlawrev-25107	357	98	level	level	NOUN
inlawrev-25107	357	99	of	of	ADP
inlawrev-25107	357	100	sales	sale	NOUN
inlawrev-25107	357	101	revenue	revenue	NOUN
inlawrev-25107	357	102	within	within	ADP
inlawrev-25107	357	103	a	a	DET
inlawrev-25107	357	104	jurisdiction	jurisdiction	NOUN
inlawrev-25107	357	105	or	or	CCONJ
inlawrev-25107	357	106	a	a	DET
inlawrev-25107	357	107	certain	certain	ADJ
inlawrev-25107	357	108	number	number	NOUN
inlawrev-25107	357	109	of	of	ADP
inlawrev-25107	357	110	transactions.149	transactions.149	DET
inlawrev-25107	357	111	any	any	DET
inlawrev-25107	357	112	economic	economic	ADJ
inlawrev-25107	357	113	nexus	nexus	NOUN
inlawrev-25107	357	114	standard	standard	NOUN
inlawrev-25107	357	115	should	should	AUX
inlawrev-25107	357	116	include	include	VERB
inlawrev-25107	357	117	a	a	DET
inlawrev-25107	357	118	minimum	minimum	ADJ
inlawrev-25107	357	119	dollar	dollar	NOUN
inlawrev-25107	357	120	or	or	CCONJ
inlawrev-25107	357	121	transaction	transaction	NOUN
inlawrev-25107	357	122	threshold	threshold	NOUN
inlawrev-25107	357	123	to	to	PART
inlawrev-25107	357	124	protect	protect	VERB
inlawrev-25107	357	125	small	small	ADJ
inlawrev-25107	357	126	sellers	seller	NOUN
inlawrev-25107	357	127	and	and	CCONJ
inlawrev-25107	357	128	startups	startup	NOUN
inlawrev-25107	357	129	from	from	ADP
inlawrev-25107	357	130	growthimpeding	growthimpede	VERB
inlawrev-25107	357	131	taxes.150	taxes.150	NOUN
inlawrev-25107	357	132	finally	finally	ADV
inlawrev-25107	357	133	,	,	PUNCT
inlawrev-25107	357	134	an	an	DET
inlawrev-25107	357	135	economic	economic	ADJ
inlawrev-25107	357	136	nexus	nexus	NOUN
inlawrev-25107	357	137	standard	standard	NOUN
inlawrev-25107	357	138	should	should	AUX
inlawrev-25107	357	139	incorporate	incorporate	VERB
inlawrev-25107	357	140	the	the	DET
inlawrev-25107	357	141	certainty	certainty	NOUN
inlawrev-25107	357	142	of	of	ADP
inlawrev-25107	357	143	a	a	DET
inlawrev-25107	357	144	bright	bright	ADJ
inlawrev-25107	357	145	-	-	PUNCT
inlawrev-25107	357	146	line	line	NOUN
inlawrev-25107	357	147	rule	rule	NOUN
inlawrev-25107	357	148	with	with	ADP
inlawrev-25107	357	149	requirements	requirement	NOUN
inlawrev-25107	357	150	that	that	PRON
inlawrev-25107	357	151	reflect	reflect	VERB
inlawrev-25107	357	152	economic	economic	ADJ
inlawrev-25107	357	153	realities	reality	NOUN
inlawrev-25107	357	154	of	of	ADP
inlawrev-25107	357	155	the	the	DET
inlawrev-25107	357	156	modern	modern	ADJ
inlawrev-25107	357	157	marketplace	marketplace	NOUN
inlawrev-25107	357	158	.	.	PUNCT
inlawrev-25107	358	1	the	the	DET
inlawrev-25107	358	2	physical	physical	ADJ
inlawrev-25107	358	3	presence	presence	NOUN
inlawrev-25107	358	4	rule	rule	NOUN
inlawrev-25107	358	5	was	be	AUX
inlawrev-25107	358	6	“	"	PUNCT
inlawrev-25107	358	7	artificial	artificial	ADJ
inlawrev-25107	358	8	at	at	ADP
inlawrev-25107	358	9	its	its	PRON
inlawrev-25107	358	10	edges,”15	edges,”15	NUM
inlawrev-25107	358	11	1	1	NUM
inlawrev-25107	358	12	and	and	CCONJ
inlawrev-25107	358	13	“	"	PUNCT
inlawrev-25107	358	14	[	[	X
inlawrev-25107	358	15	m]odern	m]odern	ADJ
inlawrev-25107	358	16	e	e	NOUN
inlawrev-25107	358	17	-	-	NOUN
inlawrev-25107	358	18	commerce	commerce	NOUN
inlawrev-25107	358	19	does	do	AUX
inlawrev-25107	358	20	not	not	PART
inlawrev-25107	358	21	align	align	VERB
inlawrev-25107	358	22	analytically	analytically	ADV
inlawrev-25107	358	23	with	with	ADP
inlawrev-25107	358	24	a	a	DET
inlawrev-25107	358	25	test	test	NOUN
inlawrev-25107	358	26	that	that	PRON
inlawrev-25107	358	27	relies	rely	VERB
inlawrev-25107	358	28	on	on	ADP
inlawrev-25107	358	29	the	the	DET
inlawrev-25107	358	30	sort	sort	NOUN
inlawrev-25107	358	31	of	of	ADP
inlawrev-25107	358	32	physical	physical	ADJ
inlawrev-25107	358	33	presence	presence	NOUN
inlawrev-25107	358	34	defined	define	VERB
inlawrev-25107	358	35	in	in	ADP
inlawrev-25107	358	36	quill	quill	NOUN
inlawrev-25107	358	37	.	.	PUNCT
inlawrev-25107	359	1	”152	”152	VERB
inlawrev-25107	359	2	a	a	DET
inlawrev-25107	359	3	new	new	ADJ
inlawrev-25107	359	4	bright	bright	ADJ
inlawrev-25107	359	5	-	-	PUNCT
inlawrev-25107	359	6	line	line	NOUN
inlawrev-25107	359	7	rule	rule	NOUN
inlawrev-25107	359	8	,	,	PUNCT
inlawrev-25107	359	9	that	that	SCONJ
inlawrev-25107	359	10	bases	base	VERB
inlawrev-25107	359	11	nexus	nexus	ADV
inlawrev-25107	359	12	on	on	ADP
inlawrev-25107	359	13	economic	economic	ADJ
inlawrev-25107	359	14	activity	activity	NOUN
inlawrev-25107	359	15	,	,	PUNCT
inlawrev-25107	359	16	is	be	AUX
inlawrev-25107	359	17	the	the	DET
inlawrev-25107	359	18	way	way	NOUN
inlawrev-25107	359	19	forward	forward	ADV
inlawrev-25107	359	20	.	.	PUNCT
inlawrev-25107	360	1	v.	v.	ADP
inlawrev-25107	360	2	finding	find	VERB
inlawrev-25107	360	3	the	the	DET
inlawrev-25107	360	4	way	way	NOUN
inlawrev-25107	360	5	forward	forward	PROPN
inlawrev-25107	360	6	a.	a.	NOUN
inlawrev-25107	360	7	state	state	PROPN
inlawrev-25107	360	8	responses	response	NOUN
inlawrev-25107	360	9	to	to	PART
inlawrev-25107	360	10	wayfair	wayfair	VERB
inlawrev-25107	360	11	some	some	DET
inlawrev-25107	360	12	states	state	NOUN
inlawrev-25107	360	13	,	,	PUNCT
inlawrev-25107	360	14	like	like	ADP
inlawrev-25107	360	15	indiana	indiana	PROPN
inlawrev-25107	360	16	,	,	PUNCT
inlawrev-25107	360	17	modeled	model	VERB
inlawrev-25107	360	18	legislation	legislation	NOUN
inlawrev-25107	360	19	after	after	SCONJ
inlawrev-25107	360	20	the	the	DET
inlawrev-25107	360	21	south	south	PROPN
inlawrev-25107	360	22	dakota	dakota	PROPN
inlawrev-25107	360	23	law	law	NOUN
inlawrev-25107	360	24	upheld	uphold	VERB
inlawrev-25107	360	25	in	in	ADP
inlawrev-25107	360	26	wayfair.153	wayfair.153	PROPN
inlawrev-25107	360	27	other	other	ADJ
inlawrev-25107	360	28	states	state	NOUN
inlawrev-25107	360	29	took	take	VERB
inlawrev-25107	360	30	slightly	slightly	ADV
inlawrev-25107	360	31	different	different	ADJ
inlawrev-25107	360	32	approaches	approach	NOUN
inlawrev-25107	360	33	,	,	PUNCT
inlawrev-25107	360	34	or	or	CCONJ
inlawrev-25107	360	35	have	have	VERB
inlawrev-25107	360	36	yet	yet	ADV
inlawrev-25107	360	37	to	to	PART
inlawrev-25107	360	38	make	make	VERB
inlawrev-25107	360	39	major	major	ADJ
inlawrev-25107	360	40	moves	move	NOUN
inlawrev-25107	360	41	toward	toward	ADP
inlawrev-25107	360	42	compliance	compliance	NOUN
inlawrev-25107	360	43	with	with	ADP
inlawrev-25107	360	44	wayfair.154	wayfair.154	NOUN
inlawrev-25107	360	45	now	now	ADV
inlawrev-25107	360	46	that	that	SCONJ
inlawrev-25107	360	47	the	the	DET
inlawrev-25107	360	48	court	court	NOUN
inlawrev-25107	360	49	has	have	AUX
inlawrev-25107	360	50	issued	issue	VERB
inlawrev-25107	360	51	its	its	PRON
inlawrev-25107	360	52	opinion	opinion	NOUN
inlawrev-25107	360	53	,	,	PUNCT
inlawrev-25107	360	54	much	much	ADJ
inlawrev-25107	360	55	of	of	ADP
inlawrev-25107	360	56	the	the	DET
inlawrev-25107	360	57	legislation	legislation	NOUN
inlawrev-25107	360	58	is	be	AUX
inlawrev-25107	360	59	aimed	aim	VERB
inlawrev-25107	360	60	at	at	ADP
inlawrev-25107	360	61	complying	comply	VERB
inlawrev-25107	360	62	with	with	ADP
inlawrev-25107	360	63	what	what	PRON
inlawrev-25107	360	64	has	have	AUX
inlawrev-25107	360	65	been	be	AUX
inlawrev-25107	360	66	called	call	VERB
inlawrev-25107	360	67	the	the	DET
inlawrev-25107	360	68	wayfair	wayfair	NOUN
inlawrev-25107	360	69	checklist.155	checklist.155	PROPN
inlawrev-25107	360	70	derived	derive	VERB
inlawrev-25107	360	71	from	from	ADP
inlawrev-25107	360	72	the	the	DET
inlawrev-25107	360	73	elements	element	NOUN
inlawrev-25107	360	74	of	of	ADP
inlawrev-25107	360	75	the	the	DET
inlawrev-25107	360	76	south	south	PROPN
inlawrev-25107	360	77	dakota	dakota	PROPN
inlawrev-25107	360	78	law	law	NOUN
inlawrev-25107	360	79	the	the	DET
inlawrev-25107	360	80	supreme	supreme	PROPN
inlawrev-25107	360	81	court	court	PROPN
inlawrev-25107	360	82	heralded	herald	VERB
inlawrev-25107	360	83	as	as	ADP
inlawrev-25107	360	84	preventing	prevent	VERB
inlawrev-25107	360	85	undue	undue	ADJ
inlawrev-25107	360	86	burden	burden	NOUN
inlawrev-25107	360	87	on	on	ADP
inlawrev-25107	360	88	interstate	interstate	PROPN
inlawrev-25107	360	89	commerce	commerce	NOUN
inlawrev-25107	360	90	,	,	PUNCT
inlawrev-25107	360	91	the	the	DET
inlawrev-25107	360	92	wayfair	wayfair	NOUN
inlawrev-25107	360	93	checklist	checklist	NOUN
inlawrev-25107	360	94	includes	include	VERB
inlawrev-25107	360	95	:	:	PUNCT
inlawrev-25107	360	96	(	(	PUNCT
inlawrev-25107	360	97	1	1	X
inlawrev-25107	360	98	)	)	PUNCT
inlawrev-25107	360	99	a	a	DET
inlawrev-25107	360	100	de	de	X
inlawrev-25107	360	101	minimis	minimis	NOUN
inlawrev-25107	360	102	threshold	threshold	NOUN
inlawrev-25107	360	103	;	;	PUNCT
inlawrev-25107	360	104	(	(	PUNCT
inlawrev-25107	360	105	2	2	X
inlawrev-25107	360	106	)	)	PUNCT
inlawrev-25107	360	107	explicit	explicit	ADJ
inlawrev-25107	360	108	rejection	rejection	NOUN
inlawrev-25107	360	109	of	of	ADP
inlawrev-25107	360	110	retroactive	retroactive	ADJ
inlawrev-25107	360	111	enforcement	enforcement	NOUN
inlawrev-25107	360	112	;	;	PUNCT
inlawrev-25107	360	113	(	(	PUNCT
inlawrev-25107	360	114	3	3	X
inlawrev-25107	360	115	)	)	PUNCT
inlawrev-25107	360	116	single	single	ADJ
inlawrev-25107	360	117	state	state	NOUN
inlawrev-25107	360	118	-	-	PUNCT
inlawrev-25107	360	119	level	level	NOUN
inlawrev-25107	360	120	administration	administration	NOUN
inlawrev-25107	360	121	of	of	ADP
inlawrev-25107	360	122	all	all	DET
inlawrev-25107	360	123	sales	sale	NOUN
inlawrev-25107	360	124	taxes	taxis	NOUN
inlawrev-25107	360	125	in	in	ADP
inlawrev-25107	360	126	the	the	DET
inlawrev-25107	360	127	state	state	NOUN
inlawrev-25107	360	128	;	;	PUNCT
inlawrev-25107	360	129	(	(	PUNCT
inlawrev-25107	360	130	4	4	X
inlawrev-25107	360	131	)	)	PUNCT
inlawrev-25107	360	132	uniform	uniform	ADJ
inlawrev-25107	360	133	definitions	definition	NOUN
inlawrev-25107	360	134	of	of	ADP
inlawrev-25107	360	135	products	product	NOUN
inlawrev-25107	360	136	and	and	CCONJ
inlawrev-25107	360	137	services	service	NOUN
inlawrev-25107	360	138	;	;	PUNCT
inlawrev-25107	360	139	(	(	PUNCT
inlawrev-25107	360	140	5	5	X
inlawrev-25107	360	141	)	)	PUNCT
inlawrev-25107	360	142	simplified	simplify	VERB
inlawrev-25107	360	143	tax	tax	NOUN
inlawrev-25107	360	144	rate	rate	NOUN
inlawrev-25107	360	145	structure	structure	NOUN
inlawrev-25107	360	146	;	;	PUNCT
inlawrev-25107	360	147	(	(	PUNCT
inlawrev-25107	360	148	6	6	X
inlawrev-25107	360	149	)	)	PUNCT
inlawrev-25107	360	150	access	access	NOUN
inlawrev-25107	360	151	to	to	ADP
inlawrev-25107	360	152	sales	sale	NOUN
inlawrev-25107	360	153	tax	tax	NOUN
inlawrev-25107	360	154	administration	administration	NOUN
inlawrev-25107	360	155	software	software	NOUN
inlawrev-25107	360	156	145	145	NUM
inlawrev-25107	360	157	.	.	PUNCT
inlawrev-25107	361	1	i	i	PRON
inlawrev-25107	361	2	d.	d.	PROPN
inlawrev-25107	361	3	146	146	NUM
inlawrev-25107	361	4	.	.	PUNCT
inlawrev-25107	362	1	i	i	PRON
inlawrev-25107	362	2	d.	d.	PROPN
inlawrev-25107	362	3	147	147	NUM
inlawrev-25107	362	4	.	.	PUNCT
inlawrev-25107	363	1	bishop	bishop	NOUN
inlawrev-25107	363	2	-	-	PUNCT
inlawrev-25107	363	3	henchman	henchman	NOUN
inlawrev-25107	363	4	et	et	NOUN
inlawrev-25107	363	5	al	al	PROPN
inlawrev-25107	363	6	.	.	PROPN
inlawrev-25107	363	7	,	,	PUNCT
inlawrev-25107	363	8	supra	supra	PROPN
inlawrev-25107	363	9	note	note	PROPN
inlawrev-25107	363	10	89	89	NUM
inlawrev-25107	363	11	,	,	PUNCT
inlawrev-25107	363	12	at	at	ADP
inlawrev-25107	363	13	8	8	NUM
inlawrev-25107	363	14	-	-	SYM
inlawrev-25107	363	15	19	19	NUM
inlawrev-25107	363	16	.	.	NOUN
inlawrev-25107	363	17	148	148	NUM
inlawrev-25107	363	18	.	.	PUNCT
inlawrev-25107	364	1	i	i	PRON
inlawrev-25107	364	2	d.	d.	PROPN
inlawrev-25107	364	3	149	149	NUM
inlawrev-25107	364	4	.	.	PUNCT
inlawrev-25107	365	1	i	i	PRON
inlawrev-25107	365	2	d.	d.	PROPN
inlawrev-25107	365	3	150	150	NUM
inlawrev-25107	365	4	.	.	PUNCT
inlawrev-25107	366	1	i	i	PRON
inlawrev-25107	366	2	d.	d.	PROPN
inlawrev-25107	366	3	at	at	ADP
inlawrev-25107	366	4	6	6	NUM
inlawrev-25107	366	5	.	.	NOUN
inlawrev-25107	366	6	151	151	NUM
inlawrev-25107	366	7	.	.	PUNCT
inlawrev-25107	367	1	quill	quill	PROPN
inlawrev-25107	367	2	corp	corp	PROPN
inlawrev-25107	367	3	.	.	PROPN
inlawrev-25107	367	4	v.	v.	ADP
inlawrev-25107	367	5	north	north	PROPN
inlawrev-25107	367	6	dakota	dakota	PROPN
inlawrev-25107	367	7	,	,	PUNCT
inlawrev-25107	367	8	504	504	NUM
inlawrev-25107	367	9	u.s	u.s	PROPN
inlawrev-25107	367	10	.	.	PROPN
inlawrev-25107	367	11	298	298	NUM
inlawrev-25107	367	12	,	,	PUNCT
inlawrev-25107	367	13	315	315	NUM
inlawrev-25107	367	14	(	(	PUNCT
inlawrev-25107	367	15	1992	1992	NUM
inlawrev-25107	367	16	)	)	PUNCT
inlawrev-25107	367	17	.	.	PUNCT
inlawrev-25107	368	1	152	152	NUM
inlawrev-25107	368	2	.	.	PUNCT
inlawrev-25107	369	1	south	south	PROPN
inlawrev-25107	369	2	dakota	dakota	PROPN
inlawrev-25107	369	3	v.	v.	PROPN
inlawrev-25107	369	4	wayfair	wayfair	PROPN
inlawrev-25107	369	5	,	,	PUNCT
inlawrev-25107	369	6	inc	inc	PROPN
inlawrev-25107	369	7	.	.	PROPN
inlawrev-25107	369	8	,	,	PUNCT
inlawrev-25107	369	9	138	138	NUM
inlawrev-25107	369	10	s.	s.	PROPN
inlawrev-25107	369	11	ct	ct	PROPN
inlawrev-25107	369	12	.	.	PROPN
inlawrev-25107	369	13	2080	2080	NUM
inlawrev-25107	369	14	,	,	PUNCT
inlawrev-25107	369	15	2095	2095	NUM
inlawrev-25107	369	16	(	(	PUNCT
inlawrev-25107	369	17	2018	2018	NUM
inlawrev-25107	369	18	)	)	PUNCT
inlawrev-25107	369	19	.	.	PUNCT
inlawrev-25107	370	1	153	153	NUM
inlawrev-25107	370	2	.	.	PUNCT
inlawrev-25107	371	1	bishop	bishop	NOUN
inlawrev-25107	371	2	-	-	PUNCT
inlawrev-25107	371	3	henchman	henchman	NOUN
inlawrev-25107	371	4	et	et	NOUN
inlawrev-25107	371	5	al	al	PROPN
inlawrev-25107	371	6	.	.	PROPN
inlawrev-25107	371	7	,	,	PUNCT
inlawrev-25107	371	8	supra	supra	PROPN
inlawrev-25107	371	9	note	note	PROPN
inlawrev-25107	371	10	89	89	NUM
inlawrev-25107	371	11	,	,	PUNCT
inlawrev-25107	371	12	at	at	ADP
inlawrev-25107	371	13	6	6	NUM
inlawrev-25107	371	14	.	.	PUNCT
inlawrev-25107	372	1	these	these	DET
inlawrev-25107	372	2	states	state	NOUN
inlawrev-25107	372	3	include	include	VERB
inlawrev-25107	372	4	georgia	georgia	PROPN
inlawrev-25107	372	5	,	,	PUNCT
inlawrev-25107	372	6	indiana	indiana	PROPN
inlawrev-25107	372	7	,	,	PUNCT
inlawrev-25107	372	8	iowa	iowa	PROPN
inlawrev-25107	372	9	,	,	PUNCT
inlawrev-25107	372	10	kentucky	kentucky	PROPN
inlawrev-25107	372	11	,	,	PUNCT
inlawrev-25107	372	12	minnesota	minnesota	PROPN
inlawrev-25107	372	13	,	,	PUNCT
inlawrev-25107	372	14	new	new	PROPN
inlawrev-25107	372	15	jersey	jersey	PROPN
inlawrev-25107	372	16	,	,	PUNCT
inlawrev-25107	372	17	north	north	NOUN
inlawrev-25107	372	18	dakota	dakota	PROPN
inlawrev-25107	372	19	,	,	PUNCT
inlawrev-25107	372	20	south	south	PROPN
inlawrev-25107	372	21	dakota	dakota	PROPN
inlawrev-25107	372	22	,	,	PUNCT
inlawrev-25107	372	23	utah	utah	PROPN
inlawrev-25107	372	24	,	,	PUNCT
inlawrev-25107	372	25	vermont	vermont	PROPN
inlawrev-25107	372	26	,	,	PUNCT
inlawrev-25107	372	27	and	and	CCONJ
inlawrev-25107	372	28	wyoming	wyoming	PROPN
inlawrev-25107	372	29	.	.	PUNCT
inlawrev-25107	373	1	i	i	PRON
inlawrev-25107	373	2	d.	d.	PROPN
inlawrev-25107	373	3	154	154	NUM
inlawrev-25107	373	4	.	.	PUNCT
inlawrev-25107	374	1	i	i	PRON
inlawrev-25107	374	2	d.	d.	PROPN
inlawrev-25107	374	3	at	at	ADP
inlawrev-25107	374	4	7	7	NUM
inlawrev-25107	374	5	-	-	SYM
inlawrev-25107	374	6	13	13	NUM
inlawrev-25107	374	7	.	.	NOUN
inlawrev-25107	374	8	155	155	NUM
inlawrev-25107	374	9	.	.	PUNCT
inlawrev-25107	375	1	i	i	PRON
inlawrev-25107	375	2	d.	d.	PROPN
inlawrev-25107	375	3	at	at	ADP
inlawrev-25107	375	4	1	1	NUM
inlawrev-25107	375	5	.	.	NOUN
inlawrev-25107	375	6	178	178	NUM
inlawrev-25107	375	7	indiana	indiana	PROPN
inlawrev-25107	375	8	law	law	NOUN
inlawrev-25107	375	9	review	review	NOUN
inlawrev-25107	376	1	[	[	X
inlawrev-25107	376	2	vol	vol	NOUN
inlawrev-25107	376	3	.	.	PUNCT
inlawrev-25107	377	1	53:163	53:163	NUM
inlawrev-25107	377	2	provided	provide	VERB
inlawrev-25107	377	3	by	by	ADP
inlawrev-25107	377	4	the	the	DET
inlawrev-25107	377	5	state	state	NOUN
inlawrev-25107	377	6	;	;	PUNCT
inlawrev-25107	377	7	and	and	CCONJ
inlawrev-25107	377	8	(	(	PUNCT
inlawrev-25107	377	9	7	7	X
inlawrev-25107	377	10	)	)	PUNCT
inlawrev-25107	377	11	a	a	DET
inlawrev-25107	377	12	stipulation	stipulation	NOUN
inlawrev-25107	377	13	that	that	PRON
inlawrev-25107	377	14	sellers	seller	NOUN
inlawrev-25107	377	15	who	who	PRON
inlawrev-25107	377	16	use	use	VERB
inlawrev-25107	377	17	the	the	DET
inlawrev-25107	377	18	software	software	NOUN
inlawrev-25107	377	19	are	be	AUX
inlawrev-25107	377	20	not	not	PART
inlawrev-25107	377	21	liable	liable	ADJ
inlawrev-25107	377	22	for	for	ADP
inlawrev-25107	377	23	errors	error	NOUN
inlawrev-25107	377	24	derived	derive	VERB
inlawrev-25107	377	25	from	from	ADP
inlawrev-25107	377	26	relying	rely	VERB
inlawrev-25107	377	27	on	on	ADP
inlawrev-25107	377	28	it.156	it.156	PROPN
inlawrev-25107	377	29	as	as	ADP
inlawrev-25107	377	30	of	of	ADP
inlawrev-25107	377	31	february	february	PROPN
inlawrev-25107	377	32	13	13	NUM
inlawrev-25107	377	33	,	,	PUNCT
inlawrev-25107	377	34	2019	2019	NUM
inlawrev-25107	377	35	,	,	PUNCT
inlawrev-25107	377	36	thirty	thirty	NUM
inlawrev-25107	377	37	-	-	PUNCT
inlawrev-25107	377	38	two	two	NUM
inlawrev-25107	377	39	states	state	NOUN
inlawrev-25107	377	40	are	be	AUX
inlawrev-25107	377	41	enacting	enact	VERB
inlawrev-25107	377	42	,	,	PUNCT
inlawrev-25107	377	43	or	or	CCONJ
inlawrev-25107	377	44	have	have	AUX
inlawrev-25107	377	45	already	already	ADV
inlawrev-25107	377	46	enacted	enact	VERB
inlawrev-25107	377	47	,	,	PUNCT
inlawrev-25107	377	48	legislation	legislation	NOUN
inlawrev-25107	377	49	that	that	PRON
inlawrev-25107	377	50	requires	require	VERB
inlawrev-25107	377	51	sales	sale	NOUN
inlawrev-25107	377	52	and	and	CCONJ
inlawrev-25107	377	53	use	use	VERB
inlawrev-25107	377	54	tax	tax	NOUN
inlawrev-25107	377	55	collection	collection	NOUN
inlawrev-25107	377	56	by	by	ADP
inlawrev-25107	377	57	remote	remote	ADJ
inlawrev-25107	377	58	sellers.157	sellers.157	PROPN
inlawrev-25107	377	59	eleven	eleven	NUM
inlawrev-25107	377	60	states	state	NOUN
inlawrev-25107	377	61	have	have	AUX
inlawrev-25107	377	62	adopted	adopt	VERB
inlawrev-25107	377	63	statutes	statute	NOUN
inlawrev-25107	377	64	compliant	compliant	ADJ
inlawrev-25107	377	65	with	with	ADP
inlawrev-25107	377	66	the	the	DET
inlawrev-25107	377	67	entire	entire	ADJ
inlawrev-25107	377	68	wayfair	wayfair	NOUN
inlawrev-25107	377	69	checklist.158	checklist.158	NOUN
inlawrev-25107	377	70	another	another	DET
inlawrev-25107	377	71	thirteen	thirteen	NUM
inlawrev-25107	377	72	states	state	NOUN
inlawrev-25107	377	73	have	have	AUX
inlawrev-25107	377	74	passed	pass	VERB
inlawrev-25107	377	75	legislation	legislation	NOUN
inlawrev-25107	377	76	consistent	consistent	ADJ
inlawrev-25107	377	77	with	with	ADP
inlawrev-25107	377	78	the	the	DET
inlawrev-25107	377	79	last	last	ADJ
inlawrev-25107	377	80	five	five	NUM
inlawrev-25107	377	81	of	of	ADP
inlawrev-25107	377	82	the	the	DET
inlawrev-25107	377	83	seven	seven	NUM
inlawrev-25107	377	84	elements	element	NOUN
inlawrev-25107	377	85	of	of	ADP
inlawrev-25107	377	86	the	the	DET
inlawrev-25107	377	87	checklist.159	checklist.159	PROPN
inlawrev-25107	377	88	the	the	DET
inlawrev-25107	377	89	remaining	remain	VERB
inlawrev-25107	377	90	twenty	twenty	NUM
inlawrev-25107	377	91	-	-	PUNCT
inlawrev-25107	377	92	six	six	NUM
inlawrev-25107	377	93	states	state	NOUN
inlawrev-25107	377	94	either	either	CCONJ
inlawrev-25107	377	95	have	have	VERB
inlawrev-25107	377	96	no	no	DET
inlawrev-25107	377	97	sales	sale	NOUN
inlawrev-25107	377	98	tax	tax	NOUN
inlawrev-25107	377	99	or	or	CCONJ
inlawrev-25107	377	100	are	be	AUX
inlawrev-25107	377	101	not	not	PART
inlawrev-25107	377	102	members	member	NOUN
inlawrev-25107	377	103	of	of	ADP
inlawrev-25107	377	104	the	the	DET
inlawrev-25107	377	105	ssuta	ssuta	NOUN
inlawrev-25107	377	106	and	and	CCONJ
inlawrev-25107	377	107	therefore	therefore	ADV
inlawrev-25107	377	108	,	,	PUNCT
inlawrev-25107	377	109	are	be	AUX
inlawrev-25107	377	110	compliant	compliant	ADJ
inlawrev-25107	377	111	with	with	ADP
inlawrev-25107	377	112	just	just	ADV
inlawrev-25107	377	113	two	two	NUM
inlawrev-25107	377	114	of	of	ADP
inlawrev-25107	377	115	the	the	DET
inlawrev-25107	377	116	elements	element	NOUN
inlawrev-25107	377	117	of	of	ADP
inlawrev-25107	377	118	the	the	DET
inlawrev-25107	377	119	checklist.160	checklist.160	NOUN
inlawrev-25107	377	120	by	by	ADP
inlawrev-25107	377	121	failing	fail	VERB
inlawrev-25107	377	122	to	to	PART
inlawrev-25107	377	123	establish	establish	VERB
inlawrev-25107	377	124	a	a	DET
inlawrev-25107	377	125	clear	clear	ADJ
inlawrev-25107	377	126	nexus	nexus	NOUN
inlawrev-25107	377	127	standard	standard	NOUN
inlawrev-25107	377	128	and	and	CCONJ
inlawrev-25107	377	129	leaving	leave	VERB
inlawrev-25107	377	130	states	state	NOUN
inlawrev-25107	377	131	to	to	ADP
inlawrev-25107	377	132	their	their	PRON
inlawrev-25107	377	133	own	own	ADJ
inlawrev-25107	377	134	devices	device	NOUN
inlawrev-25107	377	135	,	,	PUNCT
inlawrev-25107	377	136	the	the	DET
inlawrev-25107	377	137	supreme	supreme	PROPN
inlawrev-25107	377	138	court	court	PROPN
inlawrev-25107	377	139	has	have	AUX
inlawrev-25107	377	140	invited	invite	VERB
inlawrev-25107	377	141	the	the	DET
inlawrev-25107	377	142	creation	creation	NOUN
inlawrev-25107	377	143	of	of	ADP
inlawrev-25107	377	144	numerous	numerous	ADJ
inlawrev-25107	377	145	,	,	PUNCT
inlawrev-25107	377	146	and	and	CCONJ
inlawrev-25107	377	147	varying	varying	NOUN
inlawrev-25107	377	148	,	,	PUNCT
inlawrev-25107	377	149	nexus	nexus	NOUN
inlawrev-25107	377	150	standards	standard	NOUN
inlawrev-25107	377	151	.	.	PUNCT
inlawrev-25107	378	1	wayfair	wayfair	PROPN
inlawrev-25107	378	2	failed	fail	VERB
inlawrev-25107	378	3	to	to	PART
inlawrev-25107	378	4	answer	answer	VERB
inlawrev-25107	378	5	another	another	DET
inlawrev-25107	378	6	important	important	ADJ
inlawrev-25107	378	7	question	question	NOUN
inlawrev-25107	378	8	:	:	PUNCT
inlawrev-25107	378	9	who	who	PRON
inlawrev-25107	378	10	is	be	AUX
inlawrev-25107	378	11	responsible	responsible	ADJ
inlawrev-25107	378	12	for	for	ADP
inlawrev-25107	378	13	the	the	DET
inlawrev-25107	378	14	collection	collection	NOUN
inlawrev-25107	378	15	of	of	ADP
inlawrev-25107	378	16	sales	sale	NOUN
inlawrev-25107	378	17	and	and	CCONJ
inlawrev-25107	378	18	use	use	VERB
inlawrev-25107	378	19	tax	tax	NOUN
inlawrev-25107	378	20	when	when	SCONJ
inlawrev-25107	378	21	the	the	DET
inlawrev-25107	378	22	transaction	transaction	NOUN
inlawrev-25107	378	23	occurs	occur	VERB
inlawrev-25107	378	24	through	through	ADP
inlawrev-25107	378	25	a	a	DET
inlawrev-25107	378	26	marketplace	marketplace	NOUN
inlawrev-25107	378	27	facilitator	facilitator	NOUN
inlawrev-25107	378	28	,	,	PUNCT
inlawrev-25107	378	29	such	such	ADJ
inlawrev-25107	378	30	as	as	ADP
inlawrev-25107	378	31	amazon	amazon	NOUN
inlawrev-25107	378	32	or	or	CCONJ
inlawrev-25107	378	33	e	e	NOUN
inlawrev-25107	378	34	-	-	NOUN
inlawrev-25107	378	35	bay	bay	NOUN
inlawrev-25107	378	36	?	?	PUNCT
inlawrev-25107	379	1	marketplace	marketplace	NOUN
inlawrev-25107	379	2	facilitators	facilitator	NOUN
inlawrev-25107	379	3	provide	provide	VERB
inlawrev-25107	379	4	a	a	DET
inlawrev-25107	379	5	platform	platform	NOUN
inlawrev-25107	379	6	for	for	ADP
inlawrev-25107	379	7	third	third	ADJ
inlawrev-25107	379	8	-	-	PUNCT
inlawrev-25107	379	9	party	party	NOUN
inlawrev-25107	379	10	sellers	seller	NOUN
inlawrev-25107	379	11	to	to	PART
inlawrev-25107	379	12	sell	sell	VERB
inlawrev-25107	379	13	their	their	PRON
inlawrev-25107	379	14	products	product	NOUN
inlawrev-25107	379	15	,	,	PUNCT
inlawrev-25107	379	16	so	so	SCONJ
inlawrev-25107	379	17	in	in	ADP
inlawrev-25107	379	18	effect	effect	NOUN
inlawrev-25107	379	19	these	these	DET
inlawrev-25107	379	20	transactions	transaction	NOUN
inlawrev-25107	379	21	involve	involve	VERB
inlawrev-25107	379	22	two	two	NUM
inlawrev-25107	379	23	sellers	seller	NOUN
inlawrev-25107	379	24	.	.	PUNCT
inlawrev-25107	380	1	with	with	ADP
inlawrev-25107	380	2	no	no	DET
inlawrev-25107	380	3	mention	mention	NOUN
inlawrev-25107	380	4	of	of	ADP
inlawrev-25107	380	5	marketplace	marketplace	NOUN
inlawrev-25107	380	6	facilitators	facilitator	NOUN
inlawrev-25107	380	7	in	in	ADP
inlawrev-25107	380	8	the	the	DET
inlawrev-25107	380	9	wayfair	wayfair	NOUN
inlawrev-25107	380	10	decision	decision	NOUN
inlawrev-25107	380	11	,	,	PUNCT
inlawrev-25107	380	12	states	state	NOUN
inlawrev-25107	380	13	have	have	AUX
inlawrev-25107	380	14	been	be	AUX
inlawrev-25107	380	15	left	leave	VERB
inlawrev-25107	380	16	to	to	PART
inlawrev-25107	380	17	deal	deal	VERB
inlawrev-25107	380	18	with	with	ADP
inlawrev-25107	380	19	this	this	DET
inlawrev-25107	380	20	issue	issue	NOUN
inlawrev-25107	380	21	on	on	ADP
inlawrev-25107	380	22	their	their	PRON
inlawrev-25107	380	23	own	own	ADJ
inlawrev-25107	380	24	.	.	PUNCT
inlawrev-25107	381	1	for	for	ADP
inlawrev-25107	381	2	example	example	NOUN
inlawrev-25107	381	3	,	,	PUNCT
inlawrev-25107	381	4	alabama	alabama	PROPN
inlawrev-25107	381	5	requires	require	VERB
inlawrev-25107	381	6	marketplace	marketplace	NOUN
inlawrev-25107	381	7	facilitators	facilitator	NOUN
inlawrev-25107	381	8	with	with	ADP
inlawrev-25107	381	9	sales	sale	NOUN
inlawrev-25107	381	10	greater	great	ADJ
inlawrev-25107	381	11	than	than	ADP
inlawrev-25107	381	12	$	$	SYM
inlawrev-25107	381	13	250,000	250,000	NUM
inlawrev-25107	381	14	in	in	ADP
inlawrev-25107	381	15	alabama	alabama	PROPN
inlawrev-25107	381	16	to	to	PART
inlawrev-25107	381	17	collect	collect	VERB
inlawrev-25107	381	18	tax	tax	NOUN
inlawrev-25107	381	19	on	on	ADP
inlawrev-25107	381	20	behalf	behalf	NOUN
inlawrev-25107	381	21	of	of	ADP
inlawrev-25107	381	22	third	third	ADJ
inlawrev-25107	381	23	-	-	PUNCT
inlawrev-25107	381	24	party	party	NOUN
inlawrev-25107	381	25	sellers	seller	NOUN
inlawrev-25107	381	26	or	or	CCONJ
inlawrev-25107	381	27	comply	comply	VERB
inlawrev-25107	381	28	with	with	ADP
inlawrev-25107	381	29	notice	notice	NOUN
inlawrev-25107	381	30	reporting	reporting	NOUN
inlawrev-25107	381	31	requirements	requirement	NOUN
inlawrev-25107	381	32	similar	similar	ADJ
inlawrev-25107	381	33	to	to	ADP
inlawrev-25107	381	34	colorado	colorado	PROPN
inlawrev-25107	381	35	’s	’s	NOUN
inlawrev-25107	381	36	that	that	PRON
inlawrev-25107	381	37	were	be	AUX
inlawrev-25107	381	38	at	at	ADP
inlawrev-25107	381	39	issue	issue	NOUN
inlawrev-25107	381	40	in	in	ADP
inlawrev-25107	381	41	direct	direct	ADJ
inlawrev-25107	381	42	marketing.161	marketing.161	PROPN
inlawrev-25107	381	43	washington	washington	PROPN
inlawrev-25107	381	44	,	,	PUNCT
inlawrev-25107	381	45	new	new	PROPN
inlawrev-25107	381	46	jersey	jersey	PROPN
inlawrev-25107	381	47	,	,	PUNCT
inlawrev-25107	381	48	and	and	CCONJ
inlawrev-25107	381	49	connecticut	connecticut	PROPN
inlawrev-25107	381	50	also	also	ADV
inlawrev-25107	381	51	require	require	VERB
inlawrev-25107	381	52	collection	collection	NOUN
inlawrev-25107	381	53	and	and	CCONJ
inlawrev-25107	381	54	remittance	remittance	NOUN
inlawrev-25107	381	55	for	for	ADP
inlawrev-25107	381	56	marketplace	marketplace	NOUN
inlawrev-25107	381	57	facilitators	facilitator	NOUN
inlawrev-25107	381	58	,	,	PUNCT
inlawrev-25107	381	59	while	while	SCONJ
inlawrev-25107	381	60	oklahoma	oklahoma	PROPN
inlawrev-25107	381	61	requires	require	VERB
inlawrev-25107	381	62	only	only	ADV
inlawrev-25107	381	63	notice	notice	VERB
inlawrev-25107	381	64	reporting.162	reporting.162	NOUN
inlawrev-25107	381	65	states	state	NOUN
inlawrev-25107	381	66	that	that	PRON
inlawrev-25107	381	67	do	do	AUX
inlawrev-25107	381	68	not	not	PART
inlawrev-25107	381	69	include	include	VERB
inlawrev-25107	381	70	a	a	DET
inlawrev-25107	381	71	statutory	statutory	ADJ
inlawrev-25107	381	72	provision	provision	NOUN
inlawrev-25107	381	73	that	that	PRON
inlawrev-25107	381	74	clearly	clearly	ADV
inlawrev-25107	381	75	identifies	identify	VERB
inlawrev-25107	381	76	the	the	DET
inlawrev-25107	381	77	party	party	NOUN
inlawrev-25107	381	78	responsible	responsible	ADJ
inlawrev-25107	381	79	for	for	ADP
inlawrev-25107	381	80	collection	collection	NOUN
inlawrev-25107	381	81	of	of	ADP
inlawrev-25107	381	82	sales	sale	NOUN
inlawrev-25107	381	83	and	and	CCONJ
inlawrev-25107	381	84	use	use	VERB
inlawrev-25107	381	85	tax	tax	NOUN
inlawrev-25107	381	86	in	in	ADP
inlawrev-25107	381	87	the	the	DET
inlawrev-25107	381	88	case	case	NOUN
inlawrev-25107	381	89	of	of	ADP
inlawrev-25107	381	90	a	a	DET
inlawrev-25107	381	91	marketplace	marketplace	NOUN
inlawrev-25107	381	92	facilitator	facilitator	NOUN
inlawrev-25107	381	93	are	be	AUX
inlawrev-25107	381	94	opening	open	VERB
inlawrev-25107	381	95	the	the	DET
inlawrev-25107	381	96	door	door	NOUN
inlawrev-25107	381	97	for	for	ADP
inlawrev-25107	381	98	two	two	NUM
inlawrev-25107	381	99	potential	potential	ADJ
inlawrev-25107	381	100	issues	issue	NOUN
inlawrev-25107	381	101	.	.	PUNCT
inlawrev-25107	382	1	first	first	ADV
inlawrev-25107	382	2	,	,	PUNCT
inlawrev-25107	382	3	the	the	DET
inlawrev-25107	382	4	absence	absence	NOUN
inlawrev-25107	382	5	of	of	ADP
inlawrev-25107	382	6	a	a	DET
inlawrev-25107	382	7	statutory	statutory	ADJ
inlawrev-25107	382	8	provision	provision	NOUN
inlawrev-25107	382	9	could	could	AUX
inlawrev-25107	382	10	lead	lead	VERB
inlawrev-25107	382	11	to	to	ADP
inlawrev-25107	382	12	double	double	ADJ
inlawrev-25107	382	13	collection	collection	NOUN
inlawrev-25107	382	14	,	,	PUNCT
inlawrev-25107	382	15	where	where	SCONJ
inlawrev-25107	382	16	both	both	PRON
inlawrev-25107	382	17	the	the	DET
inlawrev-25107	382	18	third	third	ADJ
inlawrev-25107	382	19	-	-	PUNCT
inlawrev-25107	382	20	party	party	NOUN
inlawrev-25107	382	21	seller	seller	NOUN
inlawrev-25107	382	22	and	and	CCONJ
inlawrev-25107	382	23	the	the	DET
inlawrev-25107	382	24	marketplace	marketplace	NOUN
inlawrev-25107	382	25	facilitator	facilitator	NOUN
inlawrev-25107	382	26	are	be	AUX
inlawrev-25107	382	27	collecting	collect	VERB
inlawrev-25107	382	28	the	the	DET
inlawrev-25107	382	29	tax	tax	NOUN
inlawrev-25107	382	30	.	.	PUNCT
inlawrev-25107	383	1	second	second	ADJ
inlawrev-25107	383	2	,	,	PUNCT
inlawrev-25107	383	3	this	this	DET
inlawrev-25107	383	4	lack	lack	NOUN
inlawrev-25107	383	5	of	of	ADP
inlawrev-25107	383	6	clarity	clarity	NOUN
inlawrev-25107	383	7	could	could	AUX
inlawrev-25107	383	8	lead	lead	VERB
inlawrev-25107	383	9	to	to	ADP
inlawrev-25107	383	10	litigation	litigation	NOUN
inlawrev-25107	383	11	between	between	ADP
inlawrev-25107	383	12	marketplace	marketplace	NOUN
inlawrev-25107	383	13	facilitators	facilitator	NOUN
inlawrev-25107	383	14	and	and	CCONJ
inlawrev-25107	383	15	third	third	ADJ
inlawrev-25107	383	16	-	-	PUNCT
inlawrev-25107	383	17	party	party	NOUN
inlawrev-25107	383	18	sellers	seller	NOUN
inlawrev-25107	383	19	as	as	ADP
inlawrev-25107	383	20	to	to	ADP
inlawrev-25107	383	21	who	who	PRON
inlawrev-25107	383	22	is	be	AUX
inlawrev-25107	383	23	responsible	responsible	ADJ
inlawrev-25107	383	24	for	for	ADP
inlawrev-25107	383	25	collecting	collect	VERB
inlawrev-25107	383	26	and	and	CCONJ
inlawrev-25107	383	27	remitting	remit	VERB
inlawrev-25107	383	28	the	the	DET
inlawrev-25107	383	29	tax	tax	NOUN
inlawrev-25107	383	30	.	.	PUNCT
inlawrev-25107	384	1	these	these	DET
inlawrev-25107	384	2	issues	issue	NOUN
inlawrev-25107	384	3	were	be	AUX
inlawrev-25107	384	4	not	not	PART
inlawrev-25107	384	5	addressed	address	VERB
inlawrev-25107	384	6	by	by	ADP
inlawrev-25107	384	7	the	the	DET
inlawrev-25107	384	8	wayfair	wayfair	NOUN
inlawrev-25107	384	9	court	court	NOUN
inlawrev-25107	384	10	,	,	PUNCT
inlawrev-25107	384	11	so	so	CCONJ
inlawrev-25107	384	12	for	for	ADP
inlawrev-25107	384	13	now	now	ADV
inlawrev-25107	384	14	states	state	NOUN
inlawrev-25107	384	15	are	be	AUX
inlawrev-25107	384	16	free	free	ADJ
inlawrev-25107	384	17	to	to	PART
inlawrev-25107	384	18	assign	assign	VERB
inlawrev-25107	384	19	the	the	DET
inlawrev-25107	384	20	responsibility	responsibility	NOUN
inlawrev-25107	384	21	of	of	ADP
inlawrev-25107	384	22	collection	collection	NOUN
inlawrev-25107	384	23	and	and	CCONJ
inlawrev-25107	384	24	remittance	remittance	NOUN
inlawrev-25107	384	25	to	to	ADP
inlawrev-25107	384	26	either	either	DET
inlawrev-25107	384	27	party	party	NOUN
inlawrev-25107	384	28	.	.	PUNCT
inlawrev-25107	385	1	b.	b.	PROPN
inlawrev-25107	386	1	the	the	DET
inlawrev-25107	386	2	path	path	NOUN
inlawrev-25107	386	3	of	of	ADP
inlawrev-25107	386	4	the	the	DET
inlawrev-25107	386	5	dissent	dissent	NOUN
inlawrev-25107	386	6	chief	chief	PROPN
inlawrev-25107	386	7	justice	justice	PROPN
inlawrev-25107	386	8	roberts	roberts	PROPN
inlawrev-25107	386	9	,	,	PUNCT
inlawrev-25107	386	10	in	in	ADP
inlawrev-25107	386	11	his	his	PRON
inlawrev-25107	386	12	dissenting	dissent	VERB
inlawrev-25107	386	13	opinion	opinion	NOUN
inlawrev-25107	386	14	,	,	PUNCT
inlawrev-25107	386	15	agreed	agree	VERB
inlawrev-25107	386	16	with	with	ADP
inlawrev-25107	386	17	the	the	DET
inlawrev-25107	386	18	majority	majority	NOUN
inlawrev-25107	386	19	that	that	SCONJ
inlawrev-25107	386	20	156	156	NUM
inlawrev-25107	386	21	.	.	PUNCT
inlawrev-25107	387	1	see	see	VERB
inlawrev-25107	387	2	generally	generally	ADV
inlawrev-25107	387	3	,	,	PUNCT
inlawrev-25107	387	4	i	i	PRON
inlawrev-25107	387	5	d.	d.	PROPN
inlawrev-25107	387	6	157	157	NUM
inlawrev-25107	387	7	.	.	PUNCT
inlawrev-25107	388	1	i	i	PRON
inlawrev-25107	388	2	d.	d.	PROPN
inlawrev-25107	388	3	at	at	ADP
inlawrev-25107	388	4	1	1	NUM
inlawrev-25107	388	5	.	.	NOUN
inlawrev-25107	388	6	158	158	NUM
inlawrev-25107	388	7	.	.	PUNCT
inlawrev-25107	389	1	i	i	PRON
inlawrev-25107	389	2	d.	d.	PROPN
inlawrev-25107	389	3	at	at	ADP
inlawrev-25107	389	4	8	8	NUM
inlawrev-25107	389	5	.	.	NUM
inlawrev-25107	389	6	159	159	NUM
inlawrev-25107	389	7	.	.	PUNCT
inlawrev-25107	390	1	i	i	PRON
inlawrev-25107	390	2	d.	d.	PROPN
inlawrev-25107	390	3	at	at	ADP
inlawrev-25107	390	4	10	10	NUM
inlawrev-25107	390	5	-	-	SYM
inlawrev-25107	390	6	18	18	NUM
inlawrev-25107	390	7	.	.	PUNCT
inlawrev-25107	391	1	these	these	DET
inlawrev-25107	391	2	states	state	NOUN
inlawrev-25107	391	3	include	include	VERB
inlawrev-25107	391	4	arkansas	arkansas	PROPN
inlawrev-25107	391	5	,	,	PUNCT
inlawrev-25107	391	6	kansas	kansas	PROPN
inlawrev-25107	391	7	,	,	PUNCT
inlawrev-25107	391	8	michigan	michigan	PROPN
inlawrev-25107	391	9	,	,	PUNCT
inlawrev-25107	391	10	nebraska	nebraska	PROPN
inlawrev-25107	391	11	,	,	PUNCT
inlawrev-25107	391	12	nevada	nevada	PROPN
inlawrev-25107	391	13	,	,	PUNCT
inlawrev-25107	391	14	north	north	PROPN
inlawrev-25107	391	15	carolina	carolina	PROPN
inlawrev-25107	391	16	,	,	PUNCT
inlawrev-25107	391	17	ohio	ohio	PROPN
inlawrev-25107	391	18	,	,	PUNCT
inlawrev-25107	391	19	oklahoma	oklahoma	PROPN
inlawrev-25107	391	20	,	,	PUNCT
inlawrev-25107	391	21	rhode	rhode	PROPN
inlawrev-25107	391	22	island	island	PROPN
inlawrev-25107	391	23	,	,	PUNCT
inlawrev-25107	391	24	washington	washington	PROPN
inlawrev-25107	391	25	,	,	PUNCT
inlawrev-25107	391	26	west	west	PROPN
inlawrev-25107	391	27	virginia	virginia	PROPN
inlawrev-25107	391	28	,	,	PUNCT
inlawrev-25107	391	29	and	and	CCONJ
inlawrev-25107	391	30	wisconsin	wisconsin	PROPN
inlawrev-25107	391	31	.	.	PUNCT
inlawrev-25107	392	1	i	i	PRON
inlawrev-25107	392	2	d.	d.	PROPN
inlawrev-25107	392	3	160	160	NUM
inlawrev-25107	392	4	.	.	PUNCT
inlawrev-25107	393	1	i	i	PRON
inlawrev-25107	393	2	d.	d.	PROPN
inlawrev-25107	393	3	at	at	ADP
inlawrev-25107	393	4	18	18	NUM
inlawrev-25107	393	5	.	.	PUNCT
inlawrev-25107	393	6	161	161	NUM
inlawrev-25107	393	7	.	.	PUNCT
inlawrev-25107	394	1	ala	ala	PROPN
inlawrev-25107	394	2	.	.	PUNCT
inlawrev-25107	395	1	code	code	PROPN
inlawrev-25107	395	2	§	§	PROPN
inlawrev-25107	395	3	40	40	NUM
inlawrev-25107	395	4	-	-	SYM
inlawrev-25107	395	5	23	23	NUM
inlawrev-25107	395	6	-	-	SYM
inlawrev-25107	395	7	199.2	199.2	NUM
inlawrev-25107	395	8	(	(	PUNCT
inlawrev-25107	395	9	2018	2018	NUM
inlawrev-25107	395	10	)	)	PUNCT
inlawrev-25107	395	11	.	.	PUNCT
inlawrev-25107	396	1	162	162	NUM
inlawrev-25107	396	2	.	.	PUNCT
inlawrev-25107	397	1	conn	conn	PROPN
inlawrev-25107	397	2	.	.	PUNCT
inlawrev-25107	398	1	gen	gen	PROPN
inlawrev-25107	398	2	.	.	PROPN
inlawrev-25107	398	3	stat	stat	PROPN
inlawrev-25107	398	4	.	.	PUNCT
inlawrev-25107	399	1	ann	ann	PROPN
inlawrev-25107	399	2	.	.	PROPN
inlawrev-25107	400	1	12	12	NUM
inlawrev-25107	400	2	-	-	PUNCT
inlawrev-25107	400	3	408e	408e	NOUN
inlawrev-25107	400	4	(	(	PUNCT
inlawrev-25107	400	5	west	west	NOUN
inlawrev-25107	400	6	2018	2018	NUM
inlawrev-25107	400	7	)	)	PUNCT
inlawrev-25107	400	8	;	;	PUNCT
inlawrev-25107	400	9	n.j	n.j	PROPN
inlawrev-25107	400	10	.	.	PROPN
inlawrev-25107	400	11	stat	stat	PROPN
inlawrev-25107	400	12	.	.	PUNCT
inlawrev-25107	401	1	ann	ann	PROPN
inlawrev-25107	401	2	.	.	PUNCT
inlawrev-25107	402	1	§	§	PROPN
inlawrev-25107	402	2	54:32b-3.6	54:32b-3.6	NUM
inlawrev-25107	402	3	(	(	PUNCT
inlawrev-25107	402	4	west	west	NOUN
inlawrev-25107	402	5	2018	2018	NUM
inlawrev-25107	402	6	)	)	PUNCT
inlawrev-25107	402	7	;	;	PUNCT
inlawrev-25107	402	8	okla	okla	NOUN
inlawrev-25107	402	9	.	.	PUNCT
inlawrev-25107	403	1	stat	stat	PROPN
inlawrev-25107	403	2	.	.	PUNCT
inlawrev-25107	404	1	ann	ann	PROPN
inlawrev-25107	404	2	.	.	PUNCT
inlawrev-25107	405	1	tit	tit	PROPN
inlawrev-25107	405	2	.	.	PUNCT
inlawrev-25107	406	1	68	68	NUM
inlawrev-25107	406	2	§	§	PROPN
inlawrev-25107	406	3	1394	1394	NUM
inlawrev-25107	406	4	(	(	PUNCT
inlawrev-25107	406	5	west	west	NOUN
inlawrev-25107	406	6	2017	2017	NUM
inlawrev-25107	406	7	)	)	PUNCT
inlawrev-25107	406	8	;	;	PUNCT
inlawrev-25107	406	9	wash	wash	NOUN
inlawrev-25107	406	10	.	.	PUNCT
inlawrev-25107	406	11	rev	rev	PROPN
inlawrev-25107	406	12	.	.	PROPN
inlawrev-25107	406	13	code	code	PROPN
inlawrev-25107	406	14	ann	ann	PROPN
inlawrev-25107	406	15	.	.	PUNCT
inlawrev-25107	407	1	§	§	PROPN
inlawrev-25107	407	2	82.08.053	82.08.053	PROPN
inlawrev-25107	407	3	(	(	PUNCT
inlawrev-25107	407	4	west	west	NOUN
inlawrev-25107	407	5	2017	2017	NUM
inlawrev-25107	407	6	)	)	PUNCT
inlawrev-25107	407	7	.	.	PUNCT
inlawrev-25107	408	1	2020	2020	NUM
inlawrev-25107	408	2	]	]	PUNCT
inlawrev-25107	408	3	finding	find	VERB
inlawrev-25107	408	4	the	the	DET
inlawrev-25107	408	5	way	way	NOUN
inlawrev-25107	408	6	179	179	NUM
inlawrev-25107	408	7	bellas	bellas	PROPN
inlawrev-25107	408	8	hess	hess	PROPN
inlawrev-25107	408	9	had	have	AUX
inlawrev-25107	408	10	been	be	AUX
inlawrev-25107	408	11	decided	decide	VERB
inlawrev-25107	408	12	wrongly	wrongly	ADV
inlawrev-25107	408	13	,	,	PUNCT
inlawrev-25107	408	14	but	but	CCONJ
inlawrev-25107	408	15	he	he	PRON
inlawrev-25107	408	16	argued	argue	VERB
inlawrev-25107	408	17	that	that	SCONJ
inlawrev-25107	408	18	it	it	PRON
inlawrev-25107	408	19	is	be	AUX
inlawrev-25107	408	20	not	not	PART
inlawrev-25107	408	21	the	the	DET
inlawrev-25107	408	22	role	role	NOUN
inlawrev-25107	408	23	of	of	ADP
inlawrev-25107	408	24	the	the	DET
inlawrev-25107	408	25	court	court	NOUN
inlawrev-25107	408	26	to	to	PART
inlawrev-25107	408	27	answer	answer	VERB
inlawrev-25107	408	28	questions	question	NOUN
inlawrev-25107	408	29	of	of	ADP
inlawrev-25107	408	30	economic	economic	ADJ
inlawrev-25107	408	31	policy	policy	NOUN
inlawrev-25107	408	32	,	,	PUNCT
inlawrev-25107	408	33	even	even	ADV
inlawrev-25107	408	34	to	to	PART
inlawrev-25107	408	35	correct	correct	VERB
inlawrev-25107	408	36	a	a	DET
inlawrev-25107	408	37	mistake	mistake	NOUN
inlawrev-25107	408	38	of	of	ADP
inlawrev-25107	408	39	the	the	DET
inlawrev-25107	408	40	court	court	NOUN
inlawrev-25107	408	41	’s	’s	PART
inlawrev-25107	408	42	own	own	ADJ
inlawrev-25107	408	43	making.163	making.163	VERB
inlawrev-25107	408	44	the	the	DET
inlawrev-25107	408	45	chief	chief	ADJ
inlawrev-25107	408	46	justice	justice	NOUN
inlawrev-25107	408	47	characterized	characterize	VERB
inlawrev-25107	408	48	the	the	DET
inlawrev-25107	408	49	problem	problem	NOUN
inlawrev-25107	408	50	with	with	ADP
inlawrev-25107	408	51	quill	quill	PROPN
inlawrev-25107	408	52	’s	’s	PART
inlawrev-25107	408	53	physical	physical	ADJ
inlawrev-25107	408	54	presence	presence	NOUN
inlawrev-25107	408	55	rule	rule	NOUN
inlawrev-25107	408	56	as	as	ADP
inlawrev-25107	408	57	an	an	DET
inlawrev-25107	408	58	issue	issue	NOUN
inlawrev-25107	408	59	of	of	ADP
inlawrev-25107	408	60	economic	economic	ADJ
inlawrev-25107	408	61	policy	policy	NOUN
inlawrev-25107	408	62	,	,	PUNCT
inlawrev-25107	408	63	not	not	PART
inlawrev-25107	408	64	of	of	ADP
inlawrev-25107	408	65	misinterpretation	misinterpretation	NOUN
inlawrev-25107	408	66	of	of	ADP
inlawrev-25107	408	67	the	the	DET
inlawrev-25107	408	68	due	due	ADJ
inlawrev-25107	408	69	process	process	NOUN
inlawrev-25107	408	70	clause	clause	NOUN
inlawrev-25107	408	71	and	and	CCONJ
inlawrev-25107	408	72	dormant	dormant	ADJ
inlawrev-25107	408	73	commerce	commerce	PROPN
inlawrev-25107	408	74	clause.164	clause.164	NOUN
inlawrev-25107	408	75	the	the	DET
inlawrev-25107	408	76	court	court	NOUN
inlawrev-25107	408	77	’s	’s	PART
inlawrev-25107	408	78	affirmation	affirmation	NOUN
inlawrev-25107	408	79	of	of	ADP
inlawrev-25107	408	80	the	the	DET
inlawrev-25107	408	81	physical	physical	ADJ
inlawrev-25107	408	82	presence	presence	NOUN
inlawrev-25107	408	83	rule	rule	NOUN
inlawrev-25107	408	84	in	in	ADP
inlawrev-25107	408	85	quill	quill	NOUN
inlawrev-25107	408	86	,	,	PUNCT
inlawrev-25107	408	87	stare	stare	VERB
inlawrev-25107	408	88	decisis	decisis	NOUN
inlawrev-25107	408	89	aside	aside	ADV
inlawrev-25107	408	90	,	,	PUNCT
inlawrev-25107	408	91	was	be	AUX
inlawrev-25107	408	92	done	do	VERB
inlawrev-25107	408	93	because	because	SCONJ
inlawrev-25107	408	94	“	"	PUNCT
inlawrev-25107	408	95	the	the	DET
inlawrev-25107	408	96	underlying	underlie	VERB
inlawrev-25107	408	97	issue	issue	NOUN
inlawrev-25107	408	98	is	be	AUX
inlawrev-25107	408	99	not	not	PART
inlawrev-25107	408	100	only	only	ADV
inlawrev-25107	408	101	one	one	NUM
inlawrev-25107	408	102	that	that	PRON
inlawrev-25107	408	103	congress	congress	PROPN
inlawrev-25107	408	104	may	may	AUX
inlawrev-25107	408	105	be	be	AUX
inlawrev-25107	408	106	better	well	ADV
inlawrev-25107	408	107	qualified	qualified	ADJ
inlawrev-25107	408	108	to	to	PART
inlawrev-25107	408	109	resolve	resolve	VERB
inlawrev-25107	408	110	,	,	PUNCT
inlawrev-25107	408	111	but	but	CCONJ
inlawrev-25107	408	112	also	also	ADV
inlawrev-25107	408	113	one	one	NUM
inlawrev-25107	408	114	that	that	PRON
inlawrev-25107	408	115	congress	congress	PROPN
inlawrev-25107	408	116	has	have	VERB
inlawrev-25107	408	117	the	the	DET
inlawrev-25107	408	118	ultimate	ultimate	ADJ
inlawrev-25107	408	119	power	power	NOUN
inlawrev-25107	408	120	to	to	PART
inlawrev-25107	408	121	resolve	resolve	VERB
inlawrev-25107	408	122	.	.	PUNCT
inlawrev-25107	408	123	”165	”165	PUNCT
inlawrev-25107	409	1	moreover	moreover	ADV
inlawrev-25107	409	2	,	,	PUNCT
inlawrev-25107	409	3	chief	chief	ADJ
inlawrev-25107	409	4	justice	justice	NOUN
inlawrev-25107	409	5	roberts	roberts	PROPN
inlawrev-25107	409	6	was	be	AUX
inlawrev-25107	409	7	concerned	concern	VERB
inlawrev-25107	409	8	that	that	SCONJ
inlawrev-25107	409	9	the	the	DET
inlawrev-25107	409	10	majority	majority	NOUN
inlawrev-25107	409	11	’s	’s	PART
inlawrev-25107	409	12	lack	lack	NOUN
inlawrev-25107	409	13	of	of	ADP
inlawrev-25107	409	14	adherence	adherence	NOUN
inlawrev-25107	409	15	to	to	PART
inlawrev-25107	409	16	stare	stare	VERB
inlawrev-25107	409	17	decisis	decisis	NOUN
inlawrev-25107	409	18	encroached	encroach	VERB
inlawrev-25107	409	19	on	on	ADP
inlawrev-25107	409	20	separation	separation	NOUN
inlawrev-25107	409	21	of	of	ADP
inlawrev-25107	409	22	powers	power	NOUN
inlawrev-25107	409	23	,	,	PUNCT
inlawrev-25107	409	24	seeing	see	VERB
inlawrev-25107	409	25	quill	quill	NOUN
inlawrev-25107	409	26	as	as	ADP
inlawrev-25107	409	27	a	a	DET
inlawrev-25107	409	28	deliberate	deliberate	ADJ
inlawrev-25107	409	29	effort	effort	NOUN
inlawrev-25107	409	30	to	to	ADP
inlawrev-25107	409	31	“	"	PUNCT
inlawrev-25107	409	32	[	[	X
inlawrev-25107	409	33	toss	toss	X
inlawrev-25107	409	34	]	]	X
inlawrev-25107	410	1	[	[	X
inlawrev-25107	410	2	the	the	DET
inlawrev-25107	410	3	ball	ball	NOUN
inlawrev-25107	410	4	]	]	PUNCT
inlawrev-25107	410	5	into	into	ADP
inlawrev-25107	410	6	congress	congress	PROPN
inlawrev-25107	410	7	’s	’s	PART
inlawrev-25107	410	8	court	court	NOUN
inlawrev-25107	410	9	”	"	PUNCT
inlawrev-25107	410	10	for	for	SCONJ
inlawrev-25107	410	11	it	it	PRON
inlawrev-25107	410	12	to	to	PART
inlawrev-25107	410	13	decide	decide	VERB
inlawrev-25107	410	14	if	if	SCONJ
inlawrev-25107	410	15	it	it	PRON
inlawrev-25107	410	16	so	so	ADV
inlawrev-25107	410	17	chooses.166	chooses.166	ADP
inlawrev-25107	410	18	the	the	DET
inlawrev-25107	410	19	dissent	dissent	NOUN
inlawrev-25107	410	20	emphasized	emphasize	VERB
inlawrev-25107	410	21	that	that	SCONJ
inlawrev-25107	410	22	the	the	DET
inlawrev-25107	410	23	commerce	commerce	PROPN
inlawrev-25107	410	24	clause	clause	NOUN
inlawrev-25107	410	25	grants	grant	VERB
inlawrev-25107	410	26	congress	congress	PROPN
inlawrev-25107	410	27	,	,	PUNCT
inlawrev-25107	410	28	not	not	PART
inlawrev-25107	410	29	the	the	DET
inlawrev-25107	410	30	supreme	supreme	PROPN
inlawrev-25107	410	31	court	court	PROPN
inlawrev-25107	410	32	,	,	PUNCT
inlawrev-25107	410	33	the	the	DET
inlawrev-25107	410	34	plenary	plenary	ADJ
inlawrev-25107	410	35	power	power	NOUN
inlawrev-25107	410	36	to	to	PART
inlawrev-25107	410	37	regulate	regulate	VERB
inlawrev-25107	410	38	interstate	interstate	ADJ
inlawrev-25107	410	39	commerce	commerce	NOUN
inlawrev-25107	410	40	,	,	PUNCT
inlawrev-25107	410	41	and	and	CCONJ
inlawrev-25107	410	42	it	it	PRON
inlawrev-25107	410	43	argued	argue	VERB
inlawrev-25107	410	44	congress	congress	PROPN
inlawrev-25107	410	45	is	be	AUX
inlawrev-25107	410	46	better	well	ADV
inlawrev-25107	410	47	equipped	equip	VERB
inlawrev-25107	410	48	to	to	PART
inlawrev-25107	410	49	do	do	VERB
inlawrev-25107	410	50	so.167	so.167	ADJ
inlawrev-25107	410	51	legislators	legislator	NOUN
inlawrev-25107	410	52	are	be	AUX
inlawrev-25107	410	53	better	well	ADV
inlawrev-25107	410	54	positioned	positioned	ADJ
inlawrev-25107	410	55	to	to	PART
inlawrev-25107	410	56	consider	consider	VERB
inlawrev-25107	410	57	legitimate	legitimate	ADJ
inlawrev-25107	410	58	competing	compete	VERB
inlawrev-25107	410	59	interests	interest	NOUN
inlawrev-25107	410	60	and	and	CCONJ
inlawrev-25107	410	61	analyze	analyze	VERB
inlawrev-25107	410	62	the	the	DET
inlawrev-25107	410	63	facts	fact	NOUN
inlawrev-25107	410	64	supporting	support	VERB
inlawrev-25107	410	65	these	these	DET
inlawrev-25107	410	66	interests	interest	NOUN
inlawrev-25107	410	67	to	to	PART
inlawrev-25107	410	68	establish	establish	VERB
inlawrev-25107	410	69	a	a	DET
inlawrev-25107	410	70	new	new	ADJ
inlawrev-25107	410	71	governing	governing	NOUN
inlawrev-25107	410	72	rule.168	rule.168	NOUN
inlawrev-25107	410	73	chief	chief	PROPN
inlawrev-25107	410	74	justice	justice	NOUN
inlawrev-25107	410	75	roberts	roberts	PROPN
inlawrev-25107	410	76	feared	fear	VERB
inlawrev-25107	410	77	that	that	SCONJ
inlawrev-25107	410	78	by	by	ADP
inlawrev-25107	410	79	stepping	step	VERB
inlawrev-25107	410	80	into	into	ADP
inlawrev-25107	410	81	congress	congress	PROPN
inlawrev-25107	410	82	’s	’s	PART
inlawrev-25107	410	83	shoes	shoe	NOUN
inlawrev-25107	410	84	,	,	PUNCT
inlawrev-25107	410	85	the	the	DET
inlawrev-25107	410	86	court	court	NOUN
inlawrev-25107	410	87	is	be	AUX
inlawrev-25107	410	88	making	make	VERB
inlawrev-25107	410	89	worse	bad	ADJ
inlawrev-25107	410	90	the	the	DET
inlawrev-25107	410	91	mess	mess	NOUN
inlawrev-25107	410	92	it	it	PRON
inlawrev-25107	410	93	already	already	ADV
inlawrev-25107	410	94	had.169	had.169	VERB
inlawrev-25107	410	95	he	he	PRON
inlawrev-25107	410	96	is	be	AUX
inlawrev-25107	410	97	not	not	PART
inlawrev-25107	410	98	alone	alone	ADJ
inlawrev-25107	410	99	.	.	PUNCT
inlawrev-25107	411	1	c.	c.	PROPN
inlawrev-25107	411	2	a	a	DET
inlawrev-25107	411	3	congressional	congressional	ADJ
inlawrev-25107	411	4	way	way	NOUN
inlawrev-25107	411	5	forward	forward	ADV
inlawrev-25107	411	6	the	the	DET
inlawrev-25107	411	7	united	united	PROPN
inlawrev-25107	411	8	states	states	PROPN
inlawrev-25107	411	9	supreme	supreme	PROPN
inlawrev-25107	411	10	court	court	PROPN
inlawrev-25107	411	11	was	be	AUX
inlawrev-25107	411	12	wrong	wrong	ADJ
inlawrev-25107	411	13	to	to	PART
inlawrev-25107	411	14	overturn	overturn	VERB
inlawrev-25107	411	15	quill	quill	NOUN
inlawrev-25107	411	16	,	,	PUNCT
inlawrev-25107	411	17	but	but	CCONJ
inlawrev-25107	411	18	not	not	PART
inlawrev-25107	411	19	because	because	SCONJ
inlawrev-25107	411	20	bellas	bellas	PROPN
inlawrev-25107	411	21	hess	hess	PROPN
inlawrev-25107	411	22	and	and	CCONJ
inlawrev-25107	411	23	quill	quill	NOUN
inlawrev-25107	411	24	were	be	AUX
inlawrev-25107	411	25	correctly	correctly	ADV
inlawrev-25107	411	26	decided	decide	VERB
inlawrev-25107	411	27	.	.	PUNCT
inlawrev-25107	412	1	rather	rather	ADV
inlawrev-25107	412	2	than	than	ADP
inlawrev-25107	412	3	trying	try	VERB
inlawrev-25107	412	4	to	to	PART
inlawrev-25107	412	5	finagle	finagle	VERB
inlawrev-25107	412	6	its	its	PRON
inlawrev-25107	412	7	way	way	NOUN
inlawrev-25107	412	8	around	around	ADP
inlawrev-25107	412	9	more	more	ADJ
inlawrev-25107	412	10	than	than	ADP
inlawrev-25107	412	11	fifty	fifty	NUM
inlawrev-25107	412	12	years	year	NOUN
inlawrev-25107	412	13	of	of	ADP
inlawrev-25107	412	14	stare	stare	ADJ
inlawrev-25107	412	15	decisis	decisis	NOUN
inlawrev-25107	412	16	in	in	ADP
inlawrev-25107	412	17	order	order	NOUN
inlawrev-25107	412	18	to	to	PART
inlawrev-25107	412	19	correct	correct	VERB
inlawrev-25107	412	20	its	its	PRON
inlawrev-25107	412	21	mistake	mistake	NOUN
inlawrev-25107	412	22	,	,	PUNCT
inlawrev-25107	412	23	the	the	DET
inlawrev-25107	412	24	court	court	NOUN
inlawrev-25107	412	25	should	should	AUX
inlawrev-25107	412	26	have	have	AUX
inlawrev-25107	412	27	left	leave	VERB
inlawrev-25107	412	28	the	the	DET
inlawrev-25107	412	29	job	job	NOUN
inlawrev-25107	412	30	of	of	ADP
inlawrev-25107	412	31	overturning	overturn	VERB
inlawrev-25107	412	32	quill	quill	NOUN
inlawrev-25107	412	33	to	to	ADP
inlawrev-25107	412	34	congress	congress	PROPN
inlawrev-25107	412	35	.	.	PUNCT
inlawrev-25107	413	1	upholding	uphold	VERB
inlawrev-25107	413	2	quill	quill	NOUN
inlawrev-25107	413	3	surely	surely	ADV
inlawrev-25107	413	4	would	would	AUX
inlawrev-25107	413	5	have	have	AUX
inlawrev-25107	413	6	caused	cause	VERB
inlawrev-25107	413	7	widespread	widespread	ADJ
inlawrev-25107	413	8	criticism	criticism	NOUN
inlawrev-25107	413	9	,	,	PUNCT
inlawrev-25107	413	10	but	but	CCONJ
inlawrev-25107	413	11	perhaps	perhaps	ADV
inlawrev-25107	413	12	this	this	PRON
inlawrev-25107	413	13	could	could	AUX
inlawrev-25107	413	14	have	have	AUX
inlawrev-25107	413	15	been	be	AUX
inlawrev-25107	413	16	the	the	DET
inlawrev-25107	413	17	final	final	ADJ
inlawrev-25107	413	18	push	push	NOUN
inlawrev-25107	413	19	congress	congress	PROPN
inlawrev-25107	413	20	needed	need	VERB
inlawrev-25107	413	21	.	.	PUNCT
inlawrev-25107	414	1	moreover	moreover	ADV
inlawrev-25107	414	2	,	,	PUNCT
inlawrev-25107	414	3	by	by	ADP
inlawrev-25107	414	4	overturning	overturn	VERB
inlawrev-25107	414	5	quill	quill	NOUN
inlawrev-25107	414	6	the	the	DET
inlawrev-25107	414	7	court	court	NOUN
inlawrev-25107	414	8	failed	fail	VERB
inlawrev-25107	414	9	to	to	PART
inlawrev-25107	414	10	provide	provide	VERB
inlawrev-25107	414	11	a	a	DET
inlawrev-25107	414	12	way	way	NOUN
inlawrev-25107	414	13	forward	forward	ADV
inlawrev-25107	414	14	.	.	PUNCT
inlawrev-25107	415	1	wayfair	wayfair	PROPN
inlawrev-25107	415	2	states	state	VERB
inlawrev-25107	415	3	what	what	PRON
inlawrev-25107	415	4	the	the	DET
inlawrev-25107	415	5	law	law	NOUN
inlawrev-25107	415	6	is	be	AUX
inlawrev-25107	415	7	not	not	PART
inlawrev-25107	415	8	,	,	PUNCT
inlawrev-25107	415	9	without	without	ADP
inlawrev-25107	415	10	clearly	clearly	ADV
inlawrev-25107	415	11	explaining	explain	VERB
inlawrev-25107	415	12	what	what	PRON
inlawrev-25107	415	13	the	the	DET
inlawrev-25107	415	14	law	law	NOUN
inlawrev-25107	415	15	is	be	AUX
inlawrev-25107	415	16	or	or	CCONJ
inlawrev-25107	415	17	should	should	AUX
inlawrev-25107	415	18	be	be	AUX
inlawrev-25107	415	19	.	.	PUNCT
inlawrev-25107	416	1	describing	describe	VERB
inlawrev-25107	416	2	south	south	PROPN
inlawrev-25107	416	3	dakota	dakota	PROPN
inlawrev-25107	416	4	’s	’s	PART
inlawrev-25107	416	5	nexus	nexus	NOUN
inlawrev-25107	416	6	requirements	requirement	NOUN
inlawrev-25107	416	7	as	as	ADP
inlawrev-25107	416	8	“	"	PUNCT
inlawrev-25107	416	9	clearly	clearly	ADV
inlawrev-25107	416	10	sufficient	sufficient	ADJ
inlawrev-25107	416	11	,	,	PUNCT
inlawrev-25107	416	12	”	"	PUNCT
inlawrev-25107	416	13	does	do	AUX
inlawrev-25107	416	14	not	not	PART
inlawrev-25107	416	15	identify	identify	VERB
inlawrev-25107	416	16	a	a	DET
inlawrev-25107	416	17	standard	standard	NOUN
inlawrev-25107	416	18	that	that	PRON
inlawrev-25107	416	19	can	can	AUX
inlawrev-25107	416	20	be	be	AUX
inlawrev-25107	416	21	used	use	VERB
inlawrev-25107	416	22	to	to	PART
inlawrev-25107	416	23	determine	determine	VERB
inlawrev-25107	416	24	what	what	PRON
inlawrev-25107	416	25	constitutes	constitute	VERB
inlawrev-25107	416	26	substantial	substantial	ADJ
inlawrev-25107	416	27	nexus	nexus	NOUN
inlawrev-25107	416	28	under	under	ADP
inlawrev-25107	416	29	the	the	DET
inlawrev-25107	416	30	complete	complete	ADJ
inlawrev-25107	416	31	auto	auto	NOUN
inlawrev-25107	416	32	test	test	NOUN
inlawrev-25107	416	33	in	in	ADP
inlawrev-25107	416	34	the	the	DET
inlawrev-25107	416	35	absence	absence	NOUN
inlawrev-25107	416	36	of	of	ADP
inlawrev-25107	416	37	the	the	DET
inlawrev-25107	416	38	physical	physical	ADJ
inlawrev-25107	416	39	presence	presence	NOUN
inlawrev-25107	416	40	rule.170	rule.170	PRON
inlawrev-25107	416	41	the	the	DET
inlawrev-25107	416	42	court	court	NOUN
inlawrev-25107	416	43	merely	merely	ADV
inlawrev-25107	416	44	lists	list	VERB
inlawrev-25107	416	45	the	the	DET
inlawrev-25107	416	46	elements	element	NOUN
inlawrev-25107	416	47	of	of	ADP
inlawrev-25107	416	48	sd	sd	PROPN
inlawrev-25107	416	49	st	st	PROPN
inlawrev-25107	416	50	§	§	PROPN
inlawrev-25107	416	51	10	10	NUM
inlawrev-25107	416	52	-	-	SYM
inlawrev-25107	416	53	64	64	NUM
inlawrev-25107	416	54	-	-	SYM
inlawrev-25107	416	55	2	2	NUM
inlawrev-25107	416	56	with	with	ADP
inlawrev-25107	416	57	approval	approval	NOUN
inlawrev-25107	416	58	,	,	PUNCT
inlawrev-25107	416	59	giving	give	VERB
inlawrev-25107	416	60	no	no	DET
inlawrev-25107	416	61	indication	indication	NOUN
inlawrev-25107	416	62	as	as	ADP
inlawrev-25107	416	63	to	to	ADP
inlawrev-25107	416	64	whether	whether	SCONJ
inlawrev-25107	416	65	they	they	PRON
inlawrev-25107	416	66	are	be	AUX
inlawrev-25107	416	67	necessary	necessary	ADJ
inlawrev-25107	416	68	for	for	ADP
inlawrev-25107	416	69	substantial	substantial	ADJ
inlawrev-25107	416	70	nexus.171	nexus.171	NOUN
inlawrev-25107	416	71	accordingly	accordingly	ADV
inlawrev-25107	416	72	,	,	PUNCT
inlawrev-25107	416	73	states	state	NOUN
inlawrev-25107	416	74	are	be	AUX
inlawrev-25107	416	75	left	leave	VERB
inlawrev-25107	416	76	to	to	PART
inlawrev-25107	416	77	wonder	wonder	VERB
inlawrev-25107	416	78	whether	whether	SCONJ
inlawrev-25107	416	79	these	these	DET
inlawrev-25107	416	80	elements	element	NOUN
inlawrev-25107	416	81	are	be	AUX
inlawrev-25107	416	82	now	now	ADV
inlawrev-25107	416	83	implicit	implicit	ADJ
inlawrev-25107	416	84	requirements	requirement	NOUN
inlawrev-25107	416	85	for	for	ADP
inlawrev-25107	416	86	the	the	DET
inlawrev-25107	416	87	complete	complete	ADJ
inlawrev-25107	416	88	auto	auto	NOUN
inlawrev-25107	416	89	test	test	NOUN
inlawrev-25107	416	90	or	or	CCONJ
inlawrev-25107	416	91	if	if	SCONJ
inlawrev-25107	416	92	they	they	PRON
inlawrev-25107	416	93	are	be	AUX
inlawrev-25107	416	94	no	no	ADV
inlawrev-25107	416	95	more	more	ADJ
inlawrev-25107	416	96	than	than	ADP
inlawrev-25107	416	97	mere	mere	ADJ
inlawrev-25107	416	98	163	163	NUM
inlawrev-25107	416	99	.	.	PUNCT
inlawrev-25107	417	1	south	south	PROPN
inlawrev-25107	417	2	dakota	dakota	PROPN
inlawrev-25107	417	3	v.	v.	PROPN
inlawrev-25107	417	4	wayfair	wayfair	PROPN
inlawrev-25107	417	5	,	,	PUNCT
inlawrev-25107	417	6	inc	inc	PROPN
inlawrev-25107	417	7	.	.	PROPN
inlawrev-25107	417	8	,	,	PUNCT
inlawrev-25107	417	9	138	138	NUM
inlawrev-25107	417	10	s.	s.	PROPN
inlawrev-25107	417	11	ct	ct	PROPN
inlawrev-25107	417	12	.	.	PROPN
inlawrev-25107	417	13	2080	2080	NUM
inlawrev-25107	417	14	,	,	PUNCT
inlawrev-25107	417	15	2101	2101	NUM
inlawrev-25107	417	16	(	(	PUNCT
inlawrev-25107	417	17	2018	2018	NUM
inlawrev-25107	417	18	)	)	PUNCT
inlawrev-25107	417	19	(	(	PUNCT
inlawrev-25107	417	20	roberts	roberts	PROPN
inlawrev-25107	417	21	,	,	PUNCT
inlawrev-25107	417	22	c.j	c.j	PROPN
inlawrev-25107	417	23	.	.	PROPN
inlawrev-25107	417	24	,	,	PUNCT
inlawrev-25107	417	25	dissenting	dissent	VERB
inlawrev-25107	417	26	)	)	PUNCT
inlawrev-25107	417	27	.	.	PUNCT
inlawrev-25107	418	1	164	164	NUM
inlawrev-25107	418	2	.	.	PUNCT
inlawrev-25107	419	1	i	i	PRON
inlawrev-25107	419	2	d.	d.	PROPN
inlawrev-25107	419	3	165	165	NUM
inlawrev-25107	419	4	.	.	PUNCT
inlawrev-25107	420	1	i	i	PRON
inlawrev-25107	420	2	d.	d.	PROPN
inlawrev-25107	420	3	at	at	ADP
inlawrev-25107	420	4	2102	2102	NUM
inlawrev-25107	420	5	(	(	PUNCT
inlawrev-25107	420	6	quoting	quote	VERB
inlawrev-25107	420	7	quill	quill	PROPN
inlawrev-25107	420	8	corp	corp	PROPN
inlawrev-25107	420	9	.	.	PROPN
inlawrev-25107	420	10	v.	v.	ADP
inlawrev-25107	420	11	north	north	PROPN
inlawrev-25107	420	12	dakota	dakota	PROPN
inlawrev-25107	420	13	,	,	PUNCT
inlawrev-25107	420	14	504	504	NUM
inlawrev-25107	420	15	u.s	u.s	PROPN
inlawrev-25107	420	16	.	.	PROPN
inlawrev-25107	420	17	298	298	NUM
inlawrev-25107	420	18	,	,	PUNCT
inlawrev-25107	420	19	318	318	NUM
inlawrev-25107	420	20	(	(	PUNCT
inlawrev-25107	420	21	1992	1992	NUM
inlawrev-25107	420	22	)	)	PUNCT
inlawrev-25107	420	23	)	)	PUNCT
inlawrev-25107	420	24	.	.	PUNCT
inlawrev-25107	421	1	166	166	NUM
inlawrev-25107	421	2	.	.	PUNCT
inlawrev-25107	422	1	i	i	PRON
inlawrev-25107	422	2	d.	d.	PROPN
inlawrev-25107	422	3	167	167	NUM
inlawrev-25107	422	4	.	.	PUNCT
inlawrev-25107	423	1	i	i	PRON
inlawrev-25107	423	2	d.	d.	PROPN
inlawrev-25107	423	3	168	168	NUM
inlawrev-25107	423	4	.	.	PUNCT
inlawrev-25107	424	1	i	i	PRON
inlawrev-25107	424	2	d.	d.	PROPN
inlawrev-25107	424	3	at	at	ADP
inlawrev-25107	424	4	2104	2104	PROPN
inlawrev-25107	424	5	.	.	PUNCT
inlawrev-25107	425	1	169	169	NUM
inlawrev-25107	425	2	.	.	PUNCT
inlawrev-25107	426	1	i	i	PRON
inlawrev-25107	426	2	d.	d.	PROPN
inlawrev-25107	426	3	170	170	NUM
inlawrev-25107	426	4	.	.	PUNCT
inlawrev-25107	427	1	i	i	PRON
inlawrev-25107	427	2	d.	d.	PROPN
inlawrev-25107	427	3	at	at	ADP
inlawrev-25107	427	4	2099	2099	NUM
inlawrev-25107	427	5	.	.	PUNCT
inlawrev-25107	428	1	171	171	NUM
inlawrev-25107	428	2	.	.	PUNCT
inlawrev-25107	429	1	i	i	PRON
inlawrev-25107	429	2	d.	d.	PROPN
inlawrev-25107	429	3	180	180	NUM
inlawrev-25107	429	4	indiana	indiana	PROPN
inlawrev-25107	429	5	law	law	PROPN
inlawrev-25107	429	6	review	review	NOUN
inlawrev-25107	430	1	[	[	X
inlawrev-25107	430	2	vol	vol	NOUN
inlawrev-25107	430	3	.	.	PUNCT
inlawrev-25107	431	1	53:163	53:163	NUM
inlawrev-25107	431	2	suggestions	suggestion	NOUN
inlawrev-25107	431	3	.	.	PUNCT
inlawrev-25107	432	1	had	have	AUX
inlawrev-25107	432	2	the	the	DET
inlawrev-25107	432	3	supreme	supreme	PROPN
inlawrev-25107	432	4	court	court	PROPN
inlawrev-25107	432	5	left	leave	VERB
inlawrev-25107	432	6	overturning	overturn	VERB
inlawrev-25107	432	7	quill	quill	NOUN
inlawrev-25107	432	8	to	to	ADP
inlawrev-25107	432	9	the	the	DET
inlawrev-25107	432	10	legislature	legislature	NOUN
inlawrev-25107	432	11	,	,	PUNCT
inlawrev-25107	432	12	congress	congress	PROPN
inlawrev-25107	432	13	could	could	AUX
inlawrev-25107	432	14	have	have	AUX
inlawrev-25107	432	15	provided	provide	VERB
inlawrev-25107	432	16	clarity	clarity	NOUN
inlawrev-25107	432	17	,	,	PUNCT
inlawrev-25107	432	18	certainty	certainty	NOUN
inlawrev-25107	432	19	,	,	PUNCT
inlawrev-25107	432	20	and	and	CCONJ
inlawrev-25107	432	21	uniformity	uniformity	NOUN
inlawrev-25107	432	22	with	with	ADP
inlawrev-25107	432	23	a	a	DET
inlawrev-25107	432	24	rule	rule	NOUN
inlawrev-25107	432	25	as	as	ADP
inlawrev-25107	432	26	intentionally	intentionally	ADV
inlawrev-25107	432	27	broad	broad	ADJ
inlawrev-25107	432	28	or	or	CCONJ
inlawrev-25107	432	29	specific	specific	ADJ
inlawrev-25107	432	30	as	as	SCONJ
inlawrev-25107	432	31	it	it	PRON
inlawrev-25107	432	32	deemed	deem	VERB
inlawrev-25107	432	33	appropriate	appropriate	ADJ
inlawrev-25107	432	34	.	.	PUNCT
inlawrev-25107	433	1	the	the	DET
inlawrev-25107	433	2	court	court	NOUN
inlawrev-25107	433	3	’s	’s	PART
inlawrev-25107	433	4	reversal	reversal	NOUN
inlawrev-25107	433	5	of	of	ADP
inlawrev-25107	433	6	its	its	PRON
inlawrev-25107	433	7	precedent	precedent	NOUN
inlawrev-25107	433	8	,	,	PUNCT
inlawrev-25107	433	9	however	however	ADV
inlawrev-25107	433	10	,	,	PUNCT
inlawrev-25107	433	11	ended	end	VERB
inlawrev-25107	433	12	fifty	fifty	NUM
inlawrev-25107	433	13	years	year	NOUN
inlawrev-25107	433	14	of	of	ADP
inlawrev-25107	433	15	taxpayers	taxpayer	NOUN
inlawrev-25107	433	16	’	’	PART
inlawrev-25107	433	17	reliance	reliance	NOUN
inlawrev-25107	433	18	without	without	ADP
inlawrev-25107	433	19	doing	do	VERB
inlawrev-25107	433	20	more	more	ADJ
inlawrev-25107	433	21	than	than	ADP
inlawrev-25107	433	22	slapping	slap	VERB
inlawrev-25107	433	23	a	a	DET
inlawrev-25107	433	24	band	band	NOUN
inlawrev-25107	433	25	-	-	PUNCT
inlawrev-25107	433	26	aid	aid	NOUN
inlawrev-25107	433	27	on	on	ADP
inlawrev-25107	433	28	the	the	DET
inlawrev-25107	433	29	wound	wound	NOUN
inlawrev-25107	433	30	.	.	PUNCT
inlawrev-25107	434	1	in	in	ADP
inlawrev-25107	434	2	an	an	DET
inlawrev-25107	434	3	amicus	amicus	NOUN
inlawrev-25107	434	4	brief	brief	NOUN
inlawrev-25107	434	5	,	,	PUNCT
inlawrev-25107	434	6	senators	senator	NOUN
inlawrev-25107	434	7	ted	te	VERB
inlawrev-25107	434	8	cruz	cruz	PROPN
inlawrev-25107	434	9	(	(	PUNCT
inlawrev-25107	434	10	tx	tx	PROPN
inlawrev-25107	434	11	)	)	PUNCT
inlawrev-25107	434	12	,	,	PUNCT
inlawrev-25107	434	13	steve	steve	PROPN
inlawrev-25107	434	14	daines	daines	PROPN
inlawrev-25107	434	15	(	(	PUNCT
inlawrev-25107	434	16	mt	mt	PROPN
inlawrev-25107	434	17	)	)	PUNCT
inlawrev-25107	434	18	,	,	PUNCT
inlawrev-25107	434	19	and	and	CCONJ
inlawrev-25107	434	20	mike	mike	PROPN
inlawrev-25107	434	21	lee	lee	PROPN
inlawrev-25107	434	22	(	(	PUNCT
inlawrev-25107	434	23	ut	ut	PROPN
inlawrev-25107	434	24	)	)	PUNCT
inlawrev-25107	434	25	implored	implore	VERB
inlawrev-25107	434	26	the	the	DET
inlawrev-25107	434	27	court	court	NOUN
inlawrev-25107	434	28	to	to	PART
inlawrev-25107	434	29	refrain	refrain	VERB
inlawrev-25107	434	30	from	from	ADP
inlawrev-25107	434	31	overturning	overturn	VERB
inlawrev-25107	434	32	quill	quill	NOUN
inlawrev-25107	434	33	and	and	CCONJ
inlawrev-25107	434	34	allow	allow	VERB
inlawrev-25107	434	35	the	the	DET
inlawrev-25107	434	36	legislature	legislature	NOUN
inlawrev-25107	434	37	to	to	PART
inlawrev-25107	434	38	tackle	tackle	VERB
inlawrev-25107	434	39	the	the	DET
inlawrev-25107	434	40	issue	issue	NOUN
inlawrev-25107	434	41	and	and	CCONJ
inlawrev-25107	434	42	reach	reach	VERB
inlawrev-25107	434	43	a	a	DET
inlawrev-25107	434	44	workable	workable	ADJ
inlawrev-25107	434	45	,	,	PUNCT
inlawrev-25107	434	46	long	long	ADV
inlawrev-25107	434	47	-	-	PUNCT
inlawrev-25107	434	48	lasting	last	VERB
inlawrev-25107	434	49	solution.172	solution.172	NOUN
inlawrev-25107	434	50	they	they	PRON
inlawrev-25107	434	51	argued	argue	VERB
inlawrev-25107	434	52	that	that	SCONJ
inlawrev-25107	434	53	congress	congress	PROPN
inlawrev-25107	434	54	is	be	AUX
inlawrev-25107	434	55	in	in	ADP
inlawrev-25107	434	56	the	the	DET
inlawrev-25107	434	57	best	good	ADJ
inlawrev-25107	434	58	position	position	NOUN
inlawrev-25107	434	59	to	to	PART
inlawrev-25107	434	60	weigh	weigh	VERB
inlawrev-25107	434	61	the	the	DET
inlawrev-25107	434	62	competing	compete	VERB
inlawrev-25107	434	63	interests	interest	NOUN
inlawrev-25107	434	64	and	and	CCONJ
inlawrev-25107	434	65	address	address	VERB
inlawrev-25107	434	66	the	the	DET
inlawrev-25107	434	67	changes	change	NOUN
inlawrev-25107	434	68	in	in	ADP
inlawrev-25107	434	69	the	the	DET
inlawrev-25107	434	70	national	national	ADJ
inlawrev-25107	434	71	economy.173	economy.173	PROPN
inlawrev-25107	434	72	the	the	DET
inlawrev-25107	434	73	three	three	NUM
inlawrev-25107	434	74	bills	bill	NOUN
inlawrev-25107	434	75	currently	currently	ADV
inlawrev-25107	434	76	pending	pende	VERB
inlawrev-25107	434	77	in	in	ADP
inlawrev-25107	434	78	congress	congress	PROPN
inlawrev-25107	434	79	are	be	AUX
inlawrev-25107	434	80	evidence	evidence	NOUN
inlawrev-25107	434	81	of	of	ADP
inlawrev-25107	434	82	competing	compete	VERB
inlawrev-25107	434	83	views	view	NOUN
inlawrev-25107	434	84	on	on	ADP
inlawrev-25107	434	85	this	this	DET
inlawrev-25107	434	86	issue	issue	NOUN
inlawrev-25107	434	87	,	,	PUNCT
inlawrev-25107	434	88	and	and	CCONJ
inlawrev-25107	434	89	despite	despite	SCONJ
inlawrev-25107	434	90	what	what	PRON
inlawrev-25107	434	91	some	some	PRON
inlawrev-25107	434	92	may	may	AUX
inlawrev-25107	434	93	think	think	VERB
inlawrev-25107	434	94	,	,	PUNCT
inlawrev-25107	434	95	“	"	PUNCT
inlawrev-25107	434	96	this	this	PRON
inlawrev-25107	434	97	is	be	AUX
inlawrev-25107	434	98	not	not	PART
inlawrev-25107	434	99	an	an	DET
inlawrev-25107	434	100	issue	issue	NOUN
inlawrev-25107	434	101	that	that	SCONJ
inlawrev-25107	434	102	congress	congress	PROPN
inlawrev-25107	434	103	is	be	AUX
inlawrev-25107	434	104	ignoring	ignore	VERB
inlawrev-25107	434	105	,	,	PUNCT
inlawrev-25107	434	106	just	just	ADV
inlawrev-25107	434	107	now	now	ADV
inlawrev-25107	434	108	considering	consider	VERB
inlawrev-25107	434	109	,	,	PUNCT
inlawrev-25107	434	110	or	or	CCONJ
inlawrev-25107	434	111	considering	consider	VERB
inlawrev-25107	434	112	halfheartedly	halfheartedly	ADV
inlawrev-25107	434	113	.	.	PUNCT
inlawrev-25107	435	1	”174	”174	PROPN
inlawrev-25107	436	1	congress	congress	PROPN
inlawrev-25107	436	2	has	have	AUX
inlawrev-25107	436	3	been	be	AUX
inlawrev-25107	436	4	actively	actively	ADV
inlawrev-25107	436	5	wrestling	wrestle	VERB
inlawrev-25107	436	6	with	with	ADP
inlawrev-25107	436	7	this	this	DET
inlawrev-25107	436	8	issue	issue	NOUN
inlawrev-25107	436	9	since	since	SCONJ
inlawrev-25107	436	10	2001	2001	NUM
inlawrev-25107	436	11	,	,	PUNCT
inlawrev-25107	436	12	but	but	CCONJ
inlawrev-25107	436	13	has	have	AUX
inlawrev-25107	436	14	yet	yet	ADV
inlawrev-25107	436	15	to	to	PART
inlawrev-25107	436	16	reach	reach	VERB
inlawrev-25107	436	17	a	a	DET
inlawrev-25107	436	18	consensus	consensus	NOUN
inlawrev-25107	436	19	on	on	ADP
inlawrev-25107	436	20	the	the	DET
inlawrev-25107	436	21	best	good	ADJ
inlawrev-25107	436	22	way	way	NOUN
inlawrev-25107	436	23	forward.175	forward.175	NOUN
inlawrev-25107	436	24	the	the	DET
inlawrev-25107	436	25	most	most	ADV
inlawrev-25107	436	26	salient	salient	ADJ
inlawrev-25107	436	27	point	point	NOUN
inlawrev-25107	436	28	made	make	VERB
inlawrev-25107	436	29	by	by	ADP
inlawrev-25107	436	30	this	this	DET
inlawrev-25107	436	31	group	group	NOUN
inlawrev-25107	436	32	of	of	ADP
inlawrev-25107	436	33	senators	senator	NOUN
inlawrev-25107	436	34	is	be	AUX
inlawrev-25107	436	35	that	that	SCONJ
inlawrev-25107	436	36	overturning	overturn	VERB
inlawrev-25107	436	37	quill	quill	NOUN
inlawrev-25107	436	38	will	will	AUX
inlawrev-25107	436	39	lead	lead	VERB
inlawrev-25107	436	40	to	to	ADP
inlawrev-25107	436	41	more	more	ADJ
inlawrev-25107	436	42	legislation	legislation	NOUN
inlawrev-25107	436	43	from	from	ADP
inlawrev-25107	436	44	the	the	DET
inlawrev-25107	436	45	bench	bench	NOUN
inlawrev-25107	436	46	and	and	CCONJ
inlawrev-25107	436	47	more	more	ADJ
inlawrev-25107	436	48	cases	case	NOUN
inlawrev-25107	436	49	like	like	ADP
inlawrev-25107	436	50	wayfair	wayfair	NOUN
inlawrev-25107	436	51	and	and	CCONJ
inlawrev-25107	436	52	quill	quill	NOUN
inlawrev-25107	436	53	defining	define	VERB
inlawrev-25107	436	54	the	the	DET
inlawrev-25107	436	55	scope	scope	NOUN
inlawrev-25107	436	56	of	of	ADP
inlawrev-25107	436	57	the	the	DET
inlawrev-25107	436	58	dormant	dormant	PROPN
inlawrev-25107	436	59	commerce	commerce	PROPN
inlawrev-25107	436	60	clause.176	clause.176	PROPN
inlawrev-25107	436	61	rather	rather	ADV
inlawrev-25107	436	62	than	than	ADP
inlawrev-25107	436	63	opening	open	VERB
inlawrev-25107	436	64	the	the	DET
inlawrev-25107	436	65	door	door	NOUN
inlawrev-25107	436	66	to	to	ADP
inlawrev-25107	436	67	a	a	DET
inlawrev-25107	436	68	whole	whole	ADJ
inlawrev-25107	436	69	new	new	ADJ
inlawrev-25107	436	70	line	line	NOUN
inlawrev-25107	436	71	of	of	ADP
inlawrev-25107	436	72	cases	case	NOUN
inlawrev-25107	436	73	,	,	PUNCT
inlawrev-25107	436	74	like	like	ADP
inlawrev-25107	436	75	those	those	PRON
inlawrev-25107	436	76	that	that	PRON
inlawrev-25107	436	77	followed	follow	VERB
inlawrev-25107	436	78	quill	quill	NOUN
inlawrev-25107	436	79	,	,	PUNCT
inlawrev-25107	436	80	it	it	PRON
inlawrev-25107	436	81	would	would	AUX
inlawrev-25107	436	82	have	have	AUX
inlawrev-25107	436	83	been	be	AUX
inlawrev-25107	436	84	better	well	ADJ
inlawrev-25107	436	85	to	to	PART
inlawrev-25107	436	86	leave	leave	VERB
inlawrev-25107	436	87	the	the	DET
inlawrev-25107	436	88	task	task	NOUN
inlawrev-25107	436	89	of	of	ADP
inlawrev-25107	436	90	overturning	overturn	VERB
inlawrev-25107	436	91	quill	quill	NOUN
inlawrev-25107	436	92	,	,	PUNCT
inlawrev-25107	436	93	wrongly	wrongly	ADV
inlawrev-25107	436	94	decided	decide	VERB
inlawrev-25107	436	95	or	or	CCONJ
inlawrev-25107	436	96	not	not	PART
inlawrev-25107	436	97	,	,	PUNCT
inlawrev-25107	436	98	to	to	ADP
inlawrev-25107	436	99	congress	congress	PROPN
inlawrev-25107	436	100	.	.	PUNCT
inlawrev-25107	437	1	hindsight	hindsight	ADJ
inlawrev-25107	437	2	is	be	AUX
inlawrev-25107	437	3	20	20	NUM
inlawrev-25107	437	4	-	-	SYM
inlawrev-25107	437	5	20	20	NUM
inlawrev-25107	437	6	.	.	PUNCT
inlawrev-25107	438	1	quill	quill	NOUN
inlawrev-25107	438	2	is	be	AUX
inlawrev-25107	438	3	gone	go	VERB
inlawrev-25107	438	4	,	,	PUNCT
inlawrev-25107	438	5	and	and	CCONJ
inlawrev-25107	438	6	now	now	ADV
inlawrev-25107	438	7	states	state	NOUN
inlawrev-25107	438	8	must	must	AUX
inlawrev-25107	438	9	wade	wade	VERB
inlawrev-25107	438	10	back	back	ADV
inlawrev-25107	438	11	into	into	ADP
inlawrev-25107	438	12	the	the	DET
inlawrev-25107	438	13	mist	mist	NOUN
inlawrev-25107	438	14	of	of	ADP
inlawrev-25107	438	15	substantial	substantial	ADJ
inlawrev-25107	438	16	nexus	nexus	NOUN
inlawrev-25107	438	17	with	with	ADP
inlawrev-25107	438	18	only	only	ADV
inlawrev-25107	438	19	the	the	DET
inlawrev-25107	438	20	dim	dim	ADJ
inlawrev-25107	438	21	light	light	NOUN
inlawrev-25107	438	22	of	of	ADP
inlawrev-25107	438	23	wayfair	wayfair	NOUN
inlawrev-25107	438	24	to	to	PART
inlawrev-25107	438	25	guide	guide	VERB
inlawrev-25107	438	26	them	they	PRON
inlawrev-25107	438	27	until	until	SCONJ
inlawrev-25107	438	28	congress	congress	PROPN
inlawrev-25107	438	29	chooses	choose	VERB
inlawrev-25107	438	30	to	to	PART
inlawrev-25107	438	31	provide	provide	VERB
inlawrev-25107	438	32	a	a	DET
inlawrev-25107	438	33	workable	workable	ADJ
inlawrev-25107	438	34	solution	solution	NOUN
inlawrev-25107	438	35	.	.	PUNCT
inlawrev-25107	439	1	d.	d.	PROPN
inlawrev-25107	439	2	a	a	DET
inlawrev-25107	439	3	call	call	NOUN
inlawrev-25107	439	4	for	for	ADP
inlawrev-25107	439	5	congressional	congressional	ADJ
inlawrev-25107	439	6	action	action	NOUN
inlawrev-25107	439	7	four	four	NUM
inlawrev-25107	439	8	other	other	ADJ
inlawrev-25107	439	9	senators	senator	NOUN
inlawrev-25107	439	10	filed	file	VERB
inlawrev-25107	439	11	an	an	DET
inlawrev-25107	439	12	amicus	amicus	NOUN
inlawrev-25107	439	13	brief	brief	NOUN
inlawrev-25107	439	14	for	for	ADP
inlawrev-25107	439	15	the	the	DET
inlawrev-25107	439	16	wayfair	wayfair	NOUN
inlawrev-25107	439	17	decision	decision	NOUN
inlawrev-25107	439	18	arguing	argue	VERB
inlawrev-25107	439	19	that	that	SCONJ
inlawrev-25107	439	20	quill	quill	NOUN
inlawrev-25107	439	21	should	should	AUX
inlawrev-25107	439	22	be	be	AUX
inlawrev-25107	439	23	overturned	overturn	VERB
inlawrev-25107	439	24	and	and	CCONJ
inlawrev-25107	439	25	if	if	SCONJ
inlawrev-25107	439	26	it	it	PRON
inlawrev-25107	439	27	is	be	AUX
inlawrev-25107	439	28	overturned	overturn	VERB
inlawrev-25107	439	29	,	,	PUNCT
inlawrev-25107	439	30	that	that	SCONJ
inlawrev-25107	439	31	congress	congress	PROPN
inlawrev-25107	439	32	is	be	AUX
inlawrev-25107	439	33	willing	willing	ADJ
inlawrev-25107	439	34	and	and	CCONJ
inlawrev-25107	439	35	able	able	ADJ
inlawrev-25107	439	36	to	to	PART
inlawrev-25107	439	37	step	step	VERB
inlawrev-25107	439	38	in.177	in.177	PROPN
inlawrev-25107	439	39	additionally	additionally	ADV
inlawrev-25107	439	40	,	,	PUNCT
inlawrev-25107	439	41	“	"	PUNCT
inlawrev-25107	439	42	congress	congress	PROPN
inlawrev-25107	439	43	has	have	VERB
inlawrev-25107	439	44	the	the	DET
inlawrev-25107	439	45	means	mean	NOUN
inlawrev-25107	439	46	to	to	PART
inlawrev-25107	439	47	collect	collect	VERB
inlawrev-25107	439	48	evidence	evidence	NOUN
inlawrev-25107	439	49	and	and	CCONJ
inlawrev-25107	439	50	to	to	PART
inlawrev-25107	439	51	craft	craft	VERB
inlawrev-25107	439	52	narrow	narrow	ADJ
inlawrev-25107	439	53	solutions	solution	NOUN
inlawrev-25107	439	54	,	,	PUNCT
inlawrev-25107	439	55	”	"	PUNCT
inlawrev-25107	439	56	as	as	ADV
inlawrev-25107	439	57	well	well	ADV
inlawrev-25107	439	58	as	as	ADP
inlawrev-25107	439	59	amend	amend	VERB
inlawrev-25107	439	60	the	the	DET
inlawrev-25107	439	61	solution	solution	NOUN
inlawrev-25107	439	62	as	as	SCONJ
inlawrev-25107	439	63	time	time	NOUN
inlawrev-25107	439	64	passes	pass	VERB
inlawrev-25107	439	65	and	and	CCONJ
inlawrev-25107	439	66	our	our	PRON
inlawrev-25107	439	67	economic	economic	ADJ
inlawrev-25107	439	68	and	and	CCONJ
inlawrev-25107	439	69	technological	technological	ADJ
inlawrev-25107	439	70	landscape	landscape	NOUN
inlawrev-25107	439	71	evolves.178	evolves.178	NOUN
inlawrev-25107	439	72	a	a	DET
inlawrev-25107	439	73	legislative	legislative	ADJ
inlawrev-25107	439	74	solution	solution	NOUN
inlawrev-25107	439	75	would	would	AUX
inlawrev-25107	439	76	likely	likely	ADV
inlawrev-25107	439	77	be	be	AUX
inlawrev-25107	439	78	better	well	ADV
inlawrev-25107	439	79	informed	inform	VERB
inlawrev-25107	439	80	through	through	ADP
inlawrev-25107	439	81	congress	congress	PROPN
inlawrev-25107	439	82	’s	’s	PART
inlawrev-25107	439	83	information	information	NOUN
inlawrev-25107	439	84	gathering	gather	VERB
inlawrev-25107	439	85	capabilities	capability	NOUN
inlawrev-25107	439	86	and	and	CCONJ
inlawrev-25107	439	87	would	would	AUX
inlawrev-25107	439	88	have	have	VERB
inlawrev-25107	439	89	the	the	DET
inlawrev-25107	439	90	added	add	VERB
inlawrev-25107	439	91	benefit	benefit	NOUN
inlawrev-25107	439	92	of	of	ADP
inlawrev-25107	439	93	amendment	amendment	NOUN
inlawrev-25107	439	94	.	.	PUNCT
inlawrev-25107	440	1	should	should	AUX
inlawrev-25107	440	2	technological	technological	ADJ
inlawrev-25107	440	3	innovation	innovation	NOUN
inlawrev-25107	440	4	or	or	CCONJ
inlawrev-25107	440	5	economic	economic	ADJ
inlawrev-25107	440	6	development	development	NOUN
inlawrev-25107	440	7	make	make	VERB
inlawrev-25107	440	8	the	the	DET
inlawrev-25107	440	9	legislative	legislative	ADJ
inlawrev-25107	440	10	solution	solution	NOUN
inlawrev-25107	440	11	impractical	impractical	ADJ
inlawrev-25107	440	12	,	,	PUNCT
inlawrev-25107	440	13	172	172	NUM
inlawrev-25107	440	14	.	.	PUNCT
inlawrev-25107	440	15	brief	brief	PROPN
inlawrev-25107	440	16	for	for	ADP
inlawrev-25107	440	17	united	united	PROPN
inlawrev-25107	440	18	states	states	PROPN
inlawrev-25107	440	19	senators	senator	NOUN
inlawrev-25107	440	20	ted	te	VERB
inlawrev-25107	440	21	cruz	cruz	PROPN
inlawrev-25107	440	22	et	et	PROPN
inlawrev-25107	440	23	al	al	PROPN
inlawrev-25107	440	24	.	.	PROPN
inlawrev-25107	441	1	as	as	SCONJ
inlawrev-25107	441	2	amici	amici	PROPN
inlawrev-25107	441	3	curiae	curiae	NOUN
inlawrev-25107	441	4	supporting	support	VERB
inlawrev-25107	441	5	respondents	respondent	NOUN
inlawrev-25107	441	6	at	at	ADP
inlawrev-25107	441	7	1	1	NUM
inlawrev-25107	441	8	,	,	PUNCT
inlawrev-25107	441	9	south	south	ADJ
inlawrev-25107	441	10	dakota	dakota	PROPN
inlawrev-25107	441	11	v.	v.	ADP
inlawrev-25107	441	12	wayfair	wayfair	PROPN
inlawrev-25107	441	13	,	,	PUNCT
inlawrev-25107	441	14	inc	inc	PROPN
inlawrev-25107	441	15	.	.	PROPN
inlawrev-25107	441	16	,	,	PUNCT
inlawrev-25107	441	17	138	138	NUM
inlawrev-25107	441	18	s.	s.	PROPN
inlawrev-25107	441	19	ct	ct	PROPN
inlawrev-25107	441	20	.	.	PROPN
inlawrev-25107	441	21	2080	2080	NUM
inlawrev-25107	441	22	(	(	PUNCT
inlawrev-25107	441	23	2018	2018	NUM
inlawrev-25107	441	24	)	)	PUNCT
inlawrev-25107	441	25	(	(	PUNCT
inlawrev-25107	441	26	no	no	INTJ
inlawrev-25107	441	27	.	.	NOUN
inlawrev-25107	441	28	17	17	NUM
inlawrev-25107	441	29	-	-	SYM
inlawrev-25107	441	30	494	494	NUM
inlawrev-25107	441	31	)	)	PUNCT
inlawrev-25107	441	32	,	,	PUNCT
inlawrev-25107	441	33	2018	2018	NUM
inlawrev-25107	441	34	wl	wl	NOUN
inlawrev-25107	441	35	1733145	1733145	NUM
inlawrev-25107	441	36	.	.	PUNCT
inlawrev-25107	442	1	173	173	NUM
inlawrev-25107	442	2	.	.	PUNCT
inlawrev-25107	443	1	i	i	PRON
inlawrev-25107	443	2	d.	d.	PROPN
inlawrev-25107	443	3	174	174	NUM
inlawrev-25107	443	4	.	.	PUNCT
inlawrev-25107	444	1	i	i	PRON
inlawrev-25107	444	2	d.	d.	PROPN
inlawrev-25107	444	3	at	at	ADP
inlawrev-25107	444	4	10	10	NUM
inlawrev-25107	444	5	.	.	PUNCT
inlawrev-25107	445	1	175	175	NUM
inlawrev-25107	445	2	.	.	PUNCT
inlawrev-25107	446	1	i	i	PRON
inlawrev-25107	446	2	d.	d.	PROPN
inlawrev-25107	446	3	176	176	NUM
inlawrev-25107	446	4	.	.	PUNCT
inlawrev-25107	447	1	i	i	PRON
inlawrev-25107	447	2	d.	d.	PROPN
inlawrev-25107	447	3	at	at	ADP
inlawrev-25107	447	4	14	14	NUM
inlawrev-25107	447	5	.	.	PUNCT
inlawrev-25107	447	6	177	177	NUM
inlawrev-25107	447	7	.	.	PUNCT
inlawrev-25107	448	1	heidi	heidi	PROPN
inlawrev-25107	448	2	heitkamp	heitkamp	PROPN
inlawrev-25107	448	3	(	(	PUNCT
inlawrev-25107	448	4	n.d	n.d	PROPN
inlawrev-25107	448	5	.	.	PROPN
inlawrev-25107	448	6	)	)	PUNCT
inlawrev-25107	448	7	,	,	PUNCT
inlawrev-25107	448	8	lamar	lamar	PROPN
inlawrev-25107	448	9	alexander	alexander	PROPN
inlawrev-25107	448	10	(	(	PUNCT
inlawrev-25107	448	11	tenn	tenn	PROPN
inlawrev-25107	448	12	.	.	PROPN
inlawrev-25107	448	13	)	)	PUNCT
inlawrev-25107	448	14	,	,	PUNCT
inlawrev-25107	448	15	richard	richard	PROPN
inlawrev-25107	448	16	durbin	durbin	PROPN
inlawrev-25107	448	17	(	(	PUNCT
inlawrev-25107	448	18	ill	ill	PROPN
inlawrev-25107	448	19	.	.	PUNCT
inlawrev-25107	448	20	)	)	PUNCT
inlawrev-25107	448	21	,	,	PUNCT
inlawrev-25107	448	22	michael	michael	PROPN
inlawrev-25107	448	23	enzi	enzi	PROPN
inlawrev-25107	448	24	(	(	PUNCT
inlawrev-25107	448	25	wyo	wyo	PROPN
inlawrev-25107	448	26	.	.	PUNCT
inlawrev-25107	448	27	)	)	PUNCT
inlawrev-25107	448	28	;	;	PUNCT
inlawrev-25107	448	29	brief	brief	ADJ
inlawrev-25107	448	30	for	for	ADP
inlawrev-25107	448	31	four	four	NUM
inlawrev-25107	448	32	united	united	PROPN
inlawrev-25107	448	33	states	states	PROPN
inlawrev-25107	448	34	senators	senator	NOUN
inlawrev-25107	448	35	in	in	ADP
inlawrev-25107	448	36	support	support	NOUN
inlawrev-25107	448	37	of	of	ADP
inlawrev-25107	448	38	petitioner	petitioner	NOUN
inlawrev-25107	448	39	as	as	ADP
inlawrev-25107	448	40	amici	amici	PROPN
inlawrev-25107	448	41	curiae	curiae	NOUN
inlawrev-25107	448	42	supporting	support	VERB
inlawrev-25107	448	43	petitioner	petitioner	NOUN
inlawrev-25107	448	44	at	at	ADP
inlawrev-25107	448	45	1	1	NUM
inlawrev-25107	448	46	-	-	SYM
inlawrev-25107	448	47	2	2	NUM
inlawrev-25107	448	48	,	,	PUNCT
inlawrev-25107	448	49	south	south	ADJ
inlawrev-25107	448	50	dakota	dakota	PROPN
inlawrev-25107	448	51	v.	v.	ADP
inlawrev-25107	448	52	wayfair	wayfair	PROPN
inlawrev-25107	448	53	,	,	PUNCT
inlawrev-25107	448	54	inc	inc	PROPN
inlawrev-25107	448	55	.	.	PROPN
inlawrev-25107	448	56	,	,	PUNCT
inlawrev-25107	448	57	138	138	NUM
inlawrev-25107	448	58	s.	s.	PROPN
inlawrev-25107	448	59	ct	ct	PROPN
inlawrev-25107	448	60	.	.	PROPN
inlawrev-25107	448	61	2080	2080	NUM
inlawrev-25107	448	62	(	(	PUNCT
inlawrev-25107	448	63	2018	2018	NUM
inlawrev-25107	448	64	)	)	PUNCT
inlawrev-25107	448	65	(	(	PUNCT
inlawrev-25107	448	66	no	no	INTJ
inlawrev-25107	448	67	.	.	NOUN
inlawrev-25107	448	68	17	17	NUM
inlawrev-25107	448	69	-	-	SYM
inlawrev-25107	448	70	494	494	NUM
inlawrev-25107	448	71	)	)	PUNCT
inlawrev-25107	448	72	,	,	PUNCT
inlawrev-25107	448	73	2018	2018	NUM
inlawrev-25107	448	74	wl	wl	NOUN
inlawrev-25107	448	75	1202848	1202848	NUM
inlawrev-25107	448	76	[	[	X
inlawrev-25107	448	77	hereinafter	hereinafter	NOUN
inlawrev-25107	448	78	brief	brief	NOUN
inlawrev-25107	448	79	for	for	ADP
inlawrev-25107	448	80	four	four	NUM
inlawrev-25107	448	81	senators	senator	NOUN
inlawrev-25107	448	82	]	]	PUNCT
inlawrev-25107	448	83	.	.	PUNCT
inlawrev-25107	449	1	178	178	NUM
inlawrev-25107	449	2	.	.	PUNCT
inlawrev-25107	450	1	i	i	PRON
inlawrev-25107	450	2	d.	d.	PROPN
inlawrev-25107	450	3	at	at	ADP
inlawrev-25107	450	4	20	20	NUM
inlawrev-25107	450	5	.	.	PUNCT
inlawrev-25107	450	6	2020	2020	NUM
inlawrev-25107	450	7	]	]	PUNCT
inlawrev-25107	450	8	finding	find	VERB
inlawrev-25107	450	9	the	the	DET
inlawrev-25107	450	10	way	way	NOUN
inlawrev-25107	450	11	181	181	NUM
inlawrev-25107	450	12	like	like	ADP
inlawrev-25107	450	13	the	the	DET
inlawrev-25107	450	14	physical	physical	ADJ
inlawrev-25107	450	15	presence	presence	NOUN
inlawrev-25107	450	16	rule	rule	NOUN
inlawrev-25107	450	17	,	,	PUNCT
inlawrev-25107	450	18	a	a	DET
inlawrev-25107	450	19	statute	statute	NOUN
inlawrev-25107	450	20	can	can	AUX
inlawrev-25107	450	21	be	be	AUX
inlawrev-25107	450	22	amended	amend	VERB
inlawrev-25107	450	23	and	and	CCONJ
inlawrev-25107	450	24	does	do	AUX
inlawrev-25107	450	25	not	not	PART
inlawrev-25107	450	26	face	face	VERB
inlawrev-25107	450	27	the	the	DET
inlawrev-25107	450	28	daunting	daunt	VERB
inlawrev-25107	450	29	barrier	barrier	NOUN
inlawrev-25107	450	30	of	of	ADP
inlawrev-25107	450	31	stare	stare	ADJ
inlawrev-25107	450	32	decisis	decisis	NOUN
inlawrev-25107	450	33	.	.	PUNCT
inlawrev-25107	451	1	the	the	DET
inlawrev-25107	451	2	court	court	NOUN
inlawrev-25107	451	3	’s	’s	PART
inlawrev-25107	451	4	decision	decision	NOUN
inlawrev-25107	451	5	in	in	ADP
inlawrev-25107	451	6	quill	quill	NOUN
inlawrev-25107	451	7	did	do	VERB
inlawrev-25107	451	8	almost	almost	ADV
inlawrev-25107	451	9	everything	everything	PRON
inlawrev-25107	451	10	it	it	PRON
inlawrev-25107	451	11	could	could	AUX
inlawrev-25107	451	12	to	to	PART
inlawrev-25107	451	13	reserve	reserve	VERB
inlawrev-25107	451	14	this	this	DET
inlawrev-25107	451	15	issue	issue	NOUN
inlawrev-25107	451	16	for	for	ADP
inlawrev-25107	451	17	congressional	congressional	ADJ
inlawrev-25107	451	18	jurisdiction	jurisdiction	NOUN
inlawrev-25107	451	19	.	.	PUNCT
inlawrev-25107	452	1	as	as	SCONJ
inlawrev-25107	452	2	the	the	DET
inlawrev-25107	452	3	court	court	NOUN
inlawrev-25107	452	4	’s	’s	PART
inlawrev-25107	452	5	mistake	mistake	NOUN
inlawrev-25107	452	6	has	have	AUX
inlawrev-25107	452	7	been	be	AUX
inlawrev-25107	452	8	exacerbated	exacerbate	VERB
inlawrev-25107	452	9	by	by	ADP
inlawrev-25107	452	10	the	the	DET
inlawrev-25107	452	11	growth	growth	NOUN
inlawrev-25107	452	12	of	of	ADP
inlawrev-25107	452	13	the	the	DET
inlawrev-25107	452	14	online	online	ADJ
inlawrev-25107	452	15	retail	retail	ADJ
inlawrev-25107	452	16	industry	industry	NOUN
inlawrev-25107	452	17	,	,	PUNCT
inlawrev-25107	452	18	congress	congress	PROPN
inlawrev-25107	452	19	has	have	AUX
inlawrev-25107	452	20	been	be	AUX
inlawrev-25107	452	21	unable	unable	ADJ
inlawrev-25107	452	22	to	to	PART
inlawrev-25107	452	23	come	come	VERB
inlawrev-25107	452	24	to	to	ADP
inlawrev-25107	452	25	a	a	DET
inlawrev-25107	452	26	consensus	consensus	NOUN
inlawrev-25107	452	27	as	as	ADP
inlawrev-25107	452	28	to	to	ADP
inlawrev-25107	452	29	how	how	SCONJ
inlawrev-25107	452	30	it	it	PRON
inlawrev-25107	452	31	should	should	AUX
inlawrev-25107	452	32	address	address	VERB
inlawrev-25107	452	33	the	the	DET
inlawrev-25107	452	34	issue.179	issue.179	NOUN
inlawrev-25107	452	35	likely	likely	ADV
inlawrev-25107	452	36	frustrated	frustrate	VERB
inlawrev-25107	452	37	with	with	ADP
inlawrev-25107	452	38	congress	congress	PROPN
inlawrev-25107	452	39	’s	’s	PART
inlawrev-25107	452	40	inability	inability	NOUN
inlawrev-25107	452	41	to	to	PART
inlawrev-25107	452	42	act	act	VERB
inlawrev-25107	452	43	,	,	PUNCT
inlawrev-25107	452	44	the	the	DET
inlawrev-25107	452	45	supreme	supreme	PROPN
inlawrev-25107	452	46	court	court	PROPN
inlawrev-25107	452	47	stepped	step	VERB
inlawrev-25107	452	48	outside	outside	ADV
inlawrev-25107	452	49	of	of	ADP
inlawrev-25107	452	50	its	its	PRON
inlawrev-25107	452	51	constitutionally	constitutionally	ADV
inlawrev-25107	452	52	allotted	allotted	ADJ
inlawrev-25107	452	53	role	role	NOUN
inlawrev-25107	452	54	in	in	ADP
inlawrev-25107	452	55	an	an	DET
inlawrev-25107	452	56	attempt	attempt	NOUN
inlawrev-25107	452	57	to	to	PART
inlawrev-25107	452	58	fix	fix	VERB
inlawrev-25107	452	59	its	its	PRON
inlawrev-25107	452	60	mistake	mistake	NOUN
inlawrev-25107	452	61	.	.	PUNCT
inlawrev-25107	453	1	in	in	ADP
inlawrev-25107	453	2	doing	do	VERB
inlawrev-25107	453	3	so	so	ADV
inlawrev-25107	453	4	,	,	PUNCT
inlawrev-25107	453	5	the	the	DET
inlawrev-25107	453	6	court	court	NOUN
inlawrev-25107	453	7	removed	remove	VERB
inlawrev-25107	453	8	perhaps	perhaps	ADV
inlawrev-25107	453	9	the	the	DET
inlawrev-25107	453	10	one	one	NUM
inlawrev-25107	453	11	element	element	NOUN
inlawrev-25107	453	12	of	of	ADP
inlawrev-25107	453	13	certainty	certainty	NOUN
inlawrev-25107	453	14	states	state	NOUN
inlawrev-25107	453	15	and	and	CCONJ
inlawrev-25107	453	16	remote	remote	ADJ
inlawrev-25107	453	17	sellers	seller	NOUN
inlawrev-25107	453	18	had	have	VERB
inlawrev-25107	453	19	:	:	PUNCT
inlawrev-25107	453	20	the	the	DET
inlawrev-25107	453	21	physical	physical	ADJ
inlawrev-25107	453	22	presence	presence	NOUN
inlawrev-25107	453	23	rule	rule	NOUN
inlawrev-25107	453	24	.	.	PUNCT
inlawrev-25107	454	1	despite	despite	SCONJ
inlawrev-25107	454	2	its	its	PRON
inlawrev-25107	454	3	many	many	ADJ
inlawrev-25107	454	4	flaws	flaw	NOUN
inlawrev-25107	454	5	,	,	PUNCT
inlawrev-25107	454	6	the	the	DET
inlawrev-25107	454	7	quill	quill	NOUN
inlawrev-25107	454	8	decision	decision	NOUN
inlawrev-25107	454	9	got	get	VERB
inlawrev-25107	454	10	one	one	NUM
inlawrev-25107	454	11	thing	thing	NOUN
inlawrev-25107	454	12	right	right	ADJ
inlawrev-25107	454	13	.	.	PUNCT
inlawrev-25107	455	1	in	in	ADP
inlawrev-25107	455	2	the	the	DET
inlawrev-25107	455	3	absence	absence	NOUN
inlawrev-25107	455	4	of	of	ADP
inlawrev-25107	455	5	a	a	DET
inlawrev-25107	455	6	statutory	statutory	ADJ
inlawrev-25107	455	7	standard	standard	NOUN
inlawrev-25107	455	8	,	,	PUNCT
inlawrev-25107	455	9	there	there	PRON
inlawrev-25107	455	10	is	be	VERB
inlawrev-25107	455	11	something	something	PRON
inlawrev-25107	455	12	to	to	PART
inlawrev-25107	455	13	be	be	AUX
inlawrev-25107	455	14	said	say	VERB
inlawrev-25107	455	15	for	for	ADP
inlawrev-25107	455	16	the	the	DET
inlawrev-25107	455	17	benefits	benefit	NOUN
inlawrev-25107	455	18	of	of	ADP
inlawrev-25107	455	19	a	a	DET
inlawrev-25107	455	20	judicially	judicially	ADV
inlawrev-25107	455	21	established	establish	VERB
inlawrev-25107	455	22	bright	bright	ADJ
inlawrev-25107	455	23	-	-	PUNCT
inlawrev-25107	455	24	line	line	NOUN
inlawrev-25107	455	25	rule.180	rule.180	NOUN
inlawrev-25107	455	26	however	however	ADV
inlawrev-25107	455	27	,	,	PUNCT
inlawrev-25107	455	28	certainty	certainty	PROPN
inlawrev-25107	455	29	is	be	AUX
inlawrev-25107	455	30	not	not	PART
inlawrev-25107	455	31	a	a	DET
inlawrev-25107	455	32	panacea	panacea	NOUN
inlawrev-25107	455	33	that	that	PRON
inlawrev-25107	455	34	saves	save	VERB
inlawrev-25107	455	35	a	a	DET
inlawrev-25107	455	36	standard	standard	NOUN
inlawrev-25107	455	37	that	that	PRON
inlawrev-25107	455	38	is	be	AUX
inlawrev-25107	455	39	illogical	illogical	ADJ
inlawrev-25107	455	40	,	,	PUNCT
inlawrev-25107	455	41	especially	especially	ADV
inlawrev-25107	455	42	here	here	ADV
inlawrev-25107	455	43	when	when	SCONJ
inlawrev-25107	455	44	such	such	ADJ
inlawrev-25107	455	45	dramatic	dramatic	ADJ
inlawrev-25107	455	46	changes	change	NOUN
inlawrev-25107	455	47	have	have	AUX
inlawrev-25107	455	48	occurred	occur	VERB
inlawrev-25107	455	49	in	in	ADP
inlawrev-25107	455	50	the	the	DET
inlawrev-25107	455	51	way	way	NOUN
inlawrev-25107	455	52	goods	good	NOUN
inlawrev-25107	455	53	are	be	AUX
inlawrev-25107	455	54	sold	sell	VERB
inlawrev-25107	455	55	since	since	SCONJ
inlawrev-25107	455	56	1967	1967	NUM
inlawrev-25107	455	57	or	or	CCONJ
inlawrev-25107	455	58	even	even	ADV
inlawrev-25107	455	59	1992.181	1992.181	NUM
inlawrev-25107	455	60	still	still	ADV
inlawrev-25107	455	61	,	,	PUNCT
inlawrev-25107	455	62	the	the	DET
inlawrev-25107	455	63	physical	physical	ADJ
inlawrev-25107	455	64	presence	presence	NOUN
inlawrev-25107	455	65	rule	rule	NOUN
inlawrev-25107	455	66	provided	provide	VERB
inlawrev-25107	455	67	a	a	DET
inlawrev-25107	455	68	familiar	familiar	ADJ
inlawrev-25107	455	69	framework	framework	NOUN
inlawrev-25107	455	70	during	during	ADP
inlawrev-25107	455	71	the	the	DET
inlawrev-25107	455	72	last	last	ADJ
inlawrev-25107	455	73	fifty	fifty	NUM
inlawrev-25107	455	74	years	year	NOUN
inlawrev-25107	455	75	in	in	ADP
inlawrev-25107	455	76	which	which	PRON
inlawrev-25107	455	77	remote	remote	ADJ
inlawrev-25107	455	78	sellers	seller	NOUN
inlawrev-25107	455	79	and	and	CCONJ
inlawrev-25107	455	80	tax	tax	NOUN
inlawrev-25107	455	81	administrators	administrator	NOUN
inlawrev-25107	455	82	could	could	AUX
inlawrev-25107	455	83	operate	operate	VERB
inlawrev-25107	455	84	.	.	PUNCT
inlawrev-25107	456	1	wayfair	wayfair	PROPN
inlawrev-25107	456	2	is	be	AUX
inlawrev-25107	456	3	a	a	DET
inlawrev-25107	456	4	victory	victory	NOUN
inlawrev-25107	456	5	for	for	ADP
inlawrev-25107	456	6	logic	logic	NOUN
inlawrev-25107	456	7	and	and	CCONJ
inlawrev-25107	456	8	reason	reason	NOUN
inlawrev-25107	456	9	,	,	PUNCT
inlawrev-25107	456	10	but	but	CCONJ
inlawrev-25107	456	11	it	it	PRON
inlawrev-25107	456	12	has	have	AUX
inlawrev-25107	456	13	opened	open	VERB
inlawrev-25107	456	14	the	the	DET
inlawrev-25107	456	15	floodgates	floodgate	NOUN
inlawrev-25107	456	16	to	to	ADP
inlawrev-25107	456	17	an	an	DET
inlawrev-25107	456	18	abundance	abundance	NOUN
inlawrev-25107	456	19	of	of	ADP
inlawrev-25107	456	20	substantial	substantial	ADJ
inlawrev-25107	456	21	nexus	nexus	NOUN
inlawrev-25107	456	22	litigation.182	litigation.182	NOUN
inlawrev-25107	456	23	to	to	PART
inlawrev-25107	456	24	dam	dam	VERB
inlawrev-25107	456	25	the	the	DET
inlawrev-25107	456	26	flood	flood	NOUN
inlawrev-25107	456	27	,	,	PUNCT
inlawrev-25107	456	28	congressional	congressional	ADJ
inlawrev-25107	456	29	action	action	NOUN
inlawrev-25107	456	30	is	be	AUX
inlawrev-25107	456	31	crucial	crucial	ADJ
inlawrev-25107	456	32	,	,	PUNCT
inlawrev-25107	456	33	now	now	ADV
inlawrev-25107	456	34	more	more	ADJ
inlawrev-25107	456	35	than	than	ADP
inlawrev-25107	456	36	ever	ever	ADV
inlawrev-25107	456	37	.	.	PUNCT
inlawrev-25107	457	1	congress	congress	PROPN
inlawrev-25107	457	2	has	have	AUX
inlawrev-25107	457	3	long	long	ADV
inlawrev-25107	457	4	considered	consider	VERB
inlawrev-25107	457	5	possible	possible	ADJ
inlawrev-25107	457	6	solutions	solution	NOUN
inlawrev-25107	457	7	to	to	ADP
inlawrev-25107	457	8	the	the	DET
inlawrev-25107	457	9	physical	physical	ADJ
inlawrev-25107	457	10	presence	presence	NOUN
inlawrev-25107	457	11	rule.183	rule.183	NOUN
inlawrev-25107	457	12	two	two	NUM
inlawrev-25107	457	13	bills	bill	NOUN
inlawrev-25107	457	14	,	,	PUNCT
inlawrev-25107	457	15	proposed	propose	VERB
inlawrev-25107	457	16	in	in	ADP
inlawrev-25107	457	17	april	april	PROPN
inlawrev-25107	457	18	of	of	ADP
inlawrev-25107	457	19	2017	2017	NUM
inlawrev-25107	457	20	,	,	PUNCT
inlawrev-25107	457	21	would	would	AUX
inlawrev-25107	457	22	have	have	AUX
inlawrev-25107	457	23	provided	provide	VERB
inlawrev-25107	457	24	a	a	DET
inlawrev-25107	457	25	framework	framework	NOUN
inlawrev-25107	457	26	for	for	ADP
inlawrev-25107	457	27	the	the	DET
inlawrev-25107	457	28	collection	collection	NOUN
inlawrev-25107	457	29	of	of	ADP
inlawrev-25107	457	30	sales	sale	NOUN
inlawrev-25107	457	31	and	and	CCONJ
inlawrev-25107	457	32	use	use	VERB
inlawrev-25107	457	33	tax	tax	NOUN
inlawrev-25107	457	34	from	from	ADP
inlawrev-25107	457	35	remote	remote	ADJ
inlawrev-25107	457	36	sellers	seller	NOUN
inlawrev-25107	457	37	in	in	ADP
inlawrev-25107	457	38	a	a	DET
inlawrev-25107	457	39	world	world	NOUN
inlawrev-25107	457	40	without	without	ADP
inlawrev-25107	457	41	quill.184	quill.184	NOUN
inlawrev-25107	457	42	first	first	ADV
inlawrev-25107	457	43	,	,	PUNCT
inlawrev-25107	457	44	the	the	DET
inlawrev-25107	457	45	remote	remote	ADJ
inlawrev-25107	457	46	transaction	transaction	NOUN
inlawrev-25107	457	47	parity	parity	NOUN
inlawrev-25107	457	48	act	act	NOUN
inlawrev-25107	457	49	provides	provide	VERB
inlawrev-25107	457	50	states	state	NOUN
inlawrev-25107	457	51	who	who	PRON
inlawrev-25107	457	52	are	be	AUX
inlawrev-25107	457	53	currently	currently	ADV
inlawrev-25107	457	54	members	member	NOUN
inlawrev-25107	457	55	of	of	ADP
inlawrev-25107	457	56	the	the	DET
inlawrev-25107	457	57	streamlined	streamlined	ADJ
inlawrev-25107	457	58	sales	sale	NOUN
inlawrev-25107	457	59	and	and	CCONJ
inlawrev-25107	457	60	use	use	VERB
inlawrev-25107	457	61	tax	tax	NOUN
inlawrev-25107	457	62	agreement	agreement	NOUN
inlawrev-25107	457	63	the	the	DET
inlawrev-25107	457	64	ability	ability	NOUN
inlawrev-25107	457	65	to	to	PART
inlawrev-25107	457	66	begin	begin	VERB
inlawrev-25107	457	67	collecting	collect	VERB
inlawrev-25107	457	68	sales	sale	NOUN
inlawrev-25107	457	69	and	and	CCONJ
inlawrev-25107	457	70	use	use	VERB
inlawrev-25107	457	71	taxes	taxis	NOUN
inlawrev-25107	457	72	from	from	ADP
inlawrev-25107	457	73	any	any	DET
inlawrev-25107	457	74	remote	remote	ADJ
inlawrev-25107	457	75	seller	seller	NOUN
inlawrev-25107	457	76	not	not	PART
inlawrev-25107	457	77	covered	cover	VERB
inlawrev-25107	457	78	by	by	ADP
inlawrev-25107	457	79	a	a	DET
inlawrev-25107	457	80	“	"	PUNCT
inlawrev-25107	457	81	small	small	ADJ
inlawrev-25107	457	82	remote	remote	ADJ
inlawrev-25107	457	83	seller	seller	NOUN
inlawrev-25107	457	84	”	"	PUNCT
inlawrev-25107	457	85	exception.185	exception.185	PRON
inlawrev-25107	457	86	the	the	DET
inlawrev-25107	457	87	bill	bill	NOUN
inlawrev-25107	457	88	also	also	ADV
inlawrev-25107	457	89	gives	give	VERB
inlawrev-25107	457	90	states	state	NOUN
inlawrev-25107	457	91	which	which	PRON
inlawrev-25107	457	92	are	be	AUX
inlawrev-25107	457	93	not	not	PART
inlawrev-25107	457	94	members	member	NOUN
inlawrev-25107	457	95	of	of	ADP
inlawrev-25107	457	96	the	the	DET
inlawrev-25107	457	97	ssuta	ssuta	NOUN
inlawrev-25107	457	98	an	an	DET
inlawrev-25107	457	99	alternative	alternative	ADJ
inlawrev-25107	457	100	option	option	NOUN
inlawrev-25107	457	101	for	for	ADP
inlawrev-25107	457	102	collecting	collect	VERB
inlawrev-25107	457	103	this	this	DET
inlawrev-25107	457	104	tax	tax	NOUN
inlawrev-25107	457	105	from	from	ADP
inlawrev-25107	457	106	remote	remote	ADJ
inlawrev-25107	457	107	sellers	seller	NOUN
inlawrev-25107	457	108	,	,	PUNCT
inlawrev-25107	457	109	provided	provide	VERB
inlawrev-25107	457	110	the	the	DET
inlawrev-25107	457	111	states	state	NOUN
inlawrev-25107	457	112	comply	comply	VERB
inlawrev-25107	457	113	with	with	ADP
inlawrev-25107	457	114	several	several	ADJ
inlawrev-25107	457	115	other	other	ADJ
inlawrev-25107	457	116	requirements.186	requirements.186	PROPN
inlawrev-25107	457	117	the	the	DET
inlawrev-25107	457	118	bill	bill	NOUN
inlawrev-25107	457	119	179	179	NUM
inlawrev-25107	457	120	.	.	PUNCT
inlawrev-25107	458	1	south	south	PROPN
inlawrev-25107	458	2	dakota	dakota	PROPN
inlawrev-25107	458	3	v.	v.	PROPN
inlawrev-25107	458	4	wayfair	wayfair	PROPN
inlawrev-25107	458	5	,	,	PUNCT
inlawrev-25107	458	6	inc	inc	PROPN
inlawrev-25107	458	7	.	.	PROPN
inlawrev-25107	458	8	,	,	PUNCT
inlawrev-25107	458	9	138	138	NUM
inlawrev-25107	458	10	s.	s.	PROPN
inlawrev-25107	458	11	ct	ct	PROPN
inlawrev-25107	458	12	.	.	PROPN
inlawrev-25107	458	13	2080	2080	NUM
inlawrev-25107	458	14	,	,	PUNCT
inlawrev-25107	458	15	2089	2089	NUM
inlawrev-25107	458	16	(	(	PUNCT
inlawrev-25107	458	17	2018	2018	NUM
inlawrev-25107	458	18	)	)	PUNCT
inlawrev-25107	459	1	(	(	PUNCT
inlawrev-25107	459	2	citing	cite	VERB
inlawrev-25107	459	3	state	state	NOUN
inlawrev-25107	459	4	v.	v.	ADP
inlawrev-25107	459	5	wayfair	wayfair	PROPN
inlawrev-25107	459	6	,	,	PUNCT
inlawrev-25107	459	7	inc	inc	PROPN
inlawrev-25107	459	8	.	.	PROPN
inlawrev-25107	459	9	901	901	NUM
inlawrev-25107	459	10	n.w.2d	n.w.2d	ADP
inlawrev-25107	459	11	754	754	NUM
inlawrev-25107	459	12	,	,	PUNCT
inlawrev-25107	459	13	760	760	NUM
inlawrev-25107	459	14	(	(	PUNCT
inlawrev-25107	459	15	s.d	s.d	PROPN
inlawrev-25107	459	16	.	.	PROPN
inlawrev-25107	459	17	2017	2017	NUM
inlawrev-25107	459	18	)	)	PUNCT
inlawrev-25107	459	19	.	.	PUNCT
inlawrev-25107	460	1	180	180	NUM
inlawrev-25107	460	2	.	.	PUNCT
inlawrev-25107	460	3	quill	quill	PROPN
inlawrev-25107	460	4	corp	corp	PROPN
inlawrev-25107	460	5	.	.	PROPN
inlawrev-25107	460	6	v.	v.	ADP
inlawrev-25107	460	7	north	north	PROPN
inlawrev-25107	460	8	dakota	dakota	PROPN
inlawrev-25107	460	9	,	,	PUNCT
inlawrev-25107	460	10	504	504	NUM
inlawrev-25107	460	11	u.s	u.s	PROPN
inlawrev-25107	460	12	.	.	PROPN
inlawrev-25107	460	13	298	298	NUM
inlawrev-25107	460	14	,	,	PUNCT
inlawrev-25107	460	15	316	316	NUM
inlawrev-25107	460	16	(	(	PUNCT
inlawrev-25107	460	17	1992	1992	NUM
inlawrev-25107	460	18	)	)	PUNCT
inlawrev-25107	460	19	.	.	PUNCT
inlawrev-25107	461	1	181	181	NUM
inlawrev-25107	461	2	.	.	PUNCT
inlawrev-25107	462	1	dep’t	dep’t	NOUN
inlawrev-25107	462	2	of	of	ADP
inlawrev-25107	462	3	commerce	commerce	PROPN
inlawrev-25107	462	4	,	,	PUNCT
inlawrev-25107	462	5	cb18	cb18	PROPN
inlawrev-25107	462	6	-	-	PUNCT
inlawrev-25107	462	7	21	21	NUM
inlawrev-25107	462	8	,	,	PUNCT
inlawrev-25107	462	9	quarterly	quarterly	ADJ
inlawrev-25107	462	10	retail	retail	ADJ
inlawrev-25107	462	11	e	e	NOUN
inlawrev-25107	462	12	–	–	PUNCT
inlawrev-25107	462	13	commerce	commerce	NOUN
inlawrev-25107	462	14	sales	sale	NOUN
inlawrev-25107	462	15	:	:	PUNCT
inlawrev-25107	462	16	4th	4th	ADJ
inlawrev-25107	462	17	quarter	quarter	NOUN
inlawrev-25107	462	18	2017	2017	NUM
inlawrev-25107	462	19	,	,	PUNCT
inlawrev-25107	462	20	u.s	u.s	PROPN
inlawrev-25107	462	21	.	.	PROPN
inlawrev-25107	462	22	census	census	PROPN
inlawrev-25107	462	23	bureau	bureau	PROPN
inlawrev-25107	462	24	news	news	PROPN
inlawrev-25107	462	25	(	(	PUNCT
inlawrev-25107	462	26	feb	feb	PROPN
inlawrev-25107	462	27	.	.	PROPN
inlawrev-25107	462	28	16	16	NUM
inlawrev-25107	462	29	,	,	PUNCT
inlawrev-25107	462	30	2018	2018	NUM
inlawrev-25107	462	31	)	)	PUNCT
inlawrev-25107	462	32	.	.	PUNCT
inlawrev-25107	463	1	182	182	NUM
inlawrev-25107	463	2	.	.	PUNCT
inlawrev-25107	464	1	see	see	VERB
inlawrev-25107	464	2	ass’ns	ass’ns	PROPN
inlawrev-25107	464	3	for	for	ADP
inlawrev-25107	464	4	accessible	accessible	ADJ
inlawrev-25107	464	5	medicines	medicine	NOUN
inlawrev-25107	464	6	v.	v.	ADP
inlawrev-25107	464	7	frosh	frosh	NOUN
inlawrev-25107	464	8	,	,	PUNCT
inlawrev-25107	464	9	742	742	NUM
inlawrev-25107	464	10	fed	fed	PROPN
inlawrev-25107	464	11	.	.	PUNCT
inlawrev-25107	465	1	app’x	app’x	PROPN
inlawrev-25107	465	2	720	720	NUM
inlawrev-25107	465	3	(	(	PUNCT
inlawrev-25107	465	4	mem	mem	X
inlawrev-25107	465	5	)	)	PUNCT
inlawrev-25107	465	6	(	(	PUNCT
inlawrev-25107	465	7	4th	4th	ADJ
inlawrev-25107	465	8	cir	cir	NOUN
inlawrev-25107	465	9	.	.	PROPN
inlawrev-25107	465	10	2018	2018	NUM
inlawrev-25107	465	11	)	)	PUNCT
inlawrev-25107	465	12	;	;	PUNCT
inlawrev-25107	465	13	georgalis	georgalis	PROPN
inlawrev-25107	465	14	v.	v.	ADP
inlawrev-25107	465	15	facebook	facebook	PROPN
inlawrev-25107	465	16	,	,	PUNCT
inlawrev-25107	465	17	inc	inc	PROPN
inlawrev-25107	465	18	.	.	PROPN
inlawrev-25107	465	19	,	,	PUNCT
inlawrev-25107	465	20	2018	2018	NUM
inlawrev-25107	465	21	wl	wl	SYM
inlawrev-25107	465	22	6018017	6018017	NUM
inlawrev-25107	465	23	(	(	PUNCT
inlawrev-25107	465	24	n.d	n.d	PROPN
inlawrev-25107	465	25	.	.	PROPN
inlawrev-25107	465	26	ohio	ohio	PROPN
inlawrev-25107	465	27	2018	2018	NUM
inlawrev-25107	465	28	)	)	PUNCT
inlawrev-25107	465	29	;	;	PUNCT
inlawrev-25107	465	30	huzar	huzar	NOUN
inlawrev-25107	465	31	v.	v.	ADP
inlawrev-25107	465	32	groupon	groupon	PROPN
inlawrev-25107	465	33	,	,	PUNCT
inlawrev-25107	465	34	inc	inc	PROPN
inlawrev-25107	465	35	.	.	PROPN
inlawrev-25107	465	36	2018	2018	NUM
inlawrev-25107	465	37	wl	wl	NOUN
inlawrev-25107	465	38	3619388	3619388	NUM
inlawrev-25107	465	39	(	(	PUNCT
inlawrev-25107	465	40	n.d	n.d	PROPN
inlawrev-25107	465	41	.	.	PROPN
inlawrev-25107	465	42	ill	ill	PROPN
inlawrev-25107	465	43	.	.	PROPN
inlawrev-25107	465	44	2018	2018	NUM
inlawrev-25107	465	45	)	)	PUNCT
inlawrev-25107	465	46	;	;	PUNCT
inlawrev-25107	466	1	ala	ala	PROPN
inlawrev-25107	466	2	.	.	PUNCT
inlawrev-25107	467	1	dep’t	dep’t	PROPN
inlawrev-25107	467	2	of	of	ADP
inlawrev-25107	467	3	revenue	revenue	NOUN
inlawrev-25107	467	4	v.	v.	ADP
inlawrev-25107	467	5	scholastic	scholastic	ADJ
inlawrev-25107	467	6	book	book	NOUN
inlawrev-25107	467	7	clubs	club	NOUN
inlawrev-25107	467	8	,	,	PUNCT
inlawrev-25107	467	9	inc	inc	PROPN
inlawrev-25107	467	10	.	.	PROPN
inlawrev-25107	467	11	,	,	PUNCT
inlawrev-25107	467	12	2018	2018	NUM
inlawrev-25107	467	13	wl	wl	NOUN
inlawrev-25107	467	14	4266694	4266694	NUM
inlawrev-25107	467	15	(	(	PUNCT
inlawrev-25107	467	16	ala	ala	X
inlawrev-25107	467	17	.	.	PUNCT
inlawrev-25107	467	18	civ	civ	PROPN
inlawrev-25107	467	19	.	.	PUNCT
inlawrev-25107	468	1	app	app	PROPN
inlawrev-25107	468	2	.	.	PROPN
inlawrev-25107	468	3	2018	2018	NUM
inlawrev-25107	468	4	)	)	PUNCT
inlawrev-25107	468	5	;	;	PUNCT
inlawrev-25107	468	6	walgreens	walgreen	VERB
inlawrev-25107	468	7	specialty	specialty	NOUN
inlawrev-25107	468	8	pharmacy	pharmacy	PROPN
inlawrev-25107	468	9	llc	llc	PROPN
inlawrev-25107	468	10	v.	v.	CCONJ
inlawrev-25107	468	11	comm'r	comm'r	PROPN
inlawrev-25107	468	12	,	,	PUNCT
inlawrev-25107	468	13	916	916	NUM
inlawrev-25107	468	14	n.w.2d	n.w.2d	ADP
inlawrev-25107	468	15	529	529	NUM
inlawrev-25107	468	16	(	(	PUNCT
inlawrev-25107	468	17	minn	minn	PROPN
inlawrev-25107	468	18	.	.	PROPN
inlawrev-25107	468	19	2018	2018	NUM
inlawrev-25107	468	20	)	)	PUNCT
inlawrev-25107	468	21	;	;	PUNCT
inlawrev-25107	468	22	kansler	kansler	NOUN
inlawrev-25107	468	23	v.	v.	PROPN
inlawrev-25107	468	24	miss	miss	PROPN
inlawrev-25107	468	25	.	.	PUNCT
inlawrev-25107	469	1	dep’t	dep’t	NOUN
inlawrev-25107	469	2	of	of	ADP
inlawrev-25107	469	3	revenue	revenue	NOUN
inlawrev-25107	469	4	,	,	PUNCT
inlawrev-25107	469	5	263	263	NUM
inlawrev-25107	469	6	so.3d	so.3d	VERB
inlawrev-25107	469	7	641	641	NUM
inlawrev-25107	469	8	(	(	PUNCT
inlawrev-25107	469	9	miss	miss	PROPN
inlawrev-25107	469	10	.	.	PUNCT
inlawrev-25107	469	11	2018	2018	NUM
inlawrev-25107	469	12	)	)	PUNCT
inlawrev-25107	469	13	;	;	PUNCT
inlawrev-25107	469	14	targa	targa	NOUN
inlawrev-25107	469	15	resources	resource	NOUN
inlawrev-25107	469	16	partners	partner	NOUN
inlawrev-25107	469	17	,	,	PUNCT
inlawrev-25107	469	18	l.p	l.p	PROPN
inlawrev-25107	469	19	.	.	PROPN
inlawrev-25107	469	20	v.	v.	PROPN
inlawrev-25107	469	21	dir	dir	PROPN
inlawrev-25107	469	22	.	.	PUNCT
inlawrev-25107	469	23	,	,	PUNCT
inlawrev-25107	469	24	div	div	PROPN
inlawrev-25107	469	25	.	.	PUNCT
inlawrev-25107	469	26	of	of	ADP
inlawrev-25107	469	27	tax’n	tax’n	NUM
inlawrev-25107	469	28	,	,	PUNCT
inlawrev-25107	469	29	2018	2018	NUM
inlawrev-25107	469	30	wl	wl	NOUN
inlawrev-25107	469	31	6444399	6444399	NUM
inlawrev-25107	469	32	(	(	PUNCT
inlawrev-25107	469	33	n.j.t.c	n.j.t.c	PROPN
inlawrev-25107	469	34	.	.	PROPN
inlawrev-25107	469	35	2018	2018	NUM
inlawrev-25107	469	36	)	)	PUNCT
inlawrev-25107	469	37	;	;	PUNCT
inlawrev-25107	469	38	ferrellgas	ferrellgas	NOUN
inlawrev-25107	469	39	partners	partner	NOUN
inlawrev-25107	469	40	,	,	PUNCT
inlawrev-25107	469	41	l.p	l.p	PROPN
inlawrev-25107	469	42	.	.	PROPN
inlawrev-25107	469	43	v.	v.	PROPN
inlawrev-25107	469	44	dir	dir	PROPN
inlawrev-25107	469	45	.	.	PROPN
inlawrev-25107	469	46	,	,	PUNCT
inlawrev-25107	469	47	divs	divs	ADJ
inlawrev-25107	469	48	.	.	PUNCT
inlawrev-25107	470	1	of	of	ADP
inlawrev-25107	470	2	tax’n	tax’n	NUM
inlawrev-25107	470	3	,	,	PUNCT
inlawrev-25107	470	4	2018	2018	NUM
inlawrev-25107	470	5	wl	wl	NOUN
inlawrev-25107	470	6	6444500	6444500	NUM
inlawrev-25107	470	7	(	(	PUNCT
inlawrev-25107	470	8	n.j.t.c	n.j.t.c	X
inlawrev-25107	470	9	.	.	PROPN
inlawrev-25107	470	10	2018	2018	NUM
inlawrev-25107	470	11	)	)	PUNCT
inlawrev-25107	470	12	;	;	PUNCT
inlawrev-25107	470	13	greenscapes	greenscape	NOUN
inlawrev-25107	470	14	home	home	NOUN
inlawrev-25107	470	15	and	and	CCONJ
inlawrev-25107	470	16	garden	garden	NOUN
inlawrev-25107	470	17	products	product	NOUN
inlawrev-25107	470	18	,	,	PUNCT
inlawrev-25107	470	19	inc	inc	PROPN
inlawrev-25107	470	20	.	.	PROPN
inlawrev-25107	471	1	v.	v.	PROPN
inlawrev-25107	471	2	comm'r	comm'r	PROPN
inlawrev-25107	471	3	,	,	PUNCT
inlawrev-25107	471	4	2019	2019	NUM
inlawrev-25107	471	5	wl	wl	NOUN
inlawrev-25107	471	6	480201	480201	NUM
inlawrev-25107	471	7	(	(	PUNCT
inlawrev-25107	471	8	ohio	ohio	PROPN
inlawrev-25107	471	9	ct	ct	PROPN
inlawrev-25107	471	10	.	.	PUNCT
inlawrev-25107	472	1	app	app	PROPN
inlawrev-25107	472	2	.	.	PROPN
inlawrev-25107	472	3	2019	2019	NUM
inlawrev-25107	472	4	)	)	PUNCT
inlawrev-25107	472	5	.	.	PUNCT
inlawrev-25107	473	1	183	183	NUM
inlawrev-25107	473	2	.	.	PUNCT
inlawrev-25107	474	1	see	see	VERB
inlawrev-25107	474	2	,	,	PUNCT
inlawrev-25107	474	3	e.g.	e.g.	ADV
inlawrev-25107	474	4	,	,	PUNCT
inlawrev-25107	474	5	h.r	h.r	PROPN
inlawrev-25107	474	6	.	.	PROPN
inlawrev-25107	474	7	2193	2193	NUM
inlawrev-25107	474	8	,	,	PUNCT
inlawrev-25107	474	9	115th	115th	ADJ
inlawrev-25107	474	10	cong	cong	NOUN
inlawrev-25107	474	11	.	.	PUNCT
inlawrev-25107	475	1	(	(	PUNCT
inlawrev-25107	475	2	2017	2017	NUM
inlawrev-25107	475	3	)	)	PUNCT
inlawrev-25107	475	4	;	;	PUNCT
inlawrev-25107	476	1	s.	s.	PROPN
inlawrev-25107	476	2	976	976	NUM
inlawrev-25107	476	3	,	,	PUNCT
inlawrev-25107	476	4	115th	115th	ADJ
inlawrev-25107	476	5	cong	cong	NOUN
inlawrev-25107	476	6	.	.	PUNCT
inlawrev-25107	477	1	(	(	PUNCT
inlawrev-25107	477	2	2017	2017	NUM
inlawrev-25107	477	3	)	)	PUNCT
inlawrev-25107	477	4	.	.	PUNCT
inlawrev-25107	478	1	184	184	X
inlawrev-25107	478	2	.	.	PUNCT
inlawrev-25107	478	3	h.r	h.r	PROPN
inlawrev-25107	478	4	.	.	PROPN
inlawrev-25107	478	5	2193	2193	NUM
inlawrev-25107	478	6	,	,	PUNCT
inlawrev-25107	478	7	115th	115th	ADJ
inlawrev-25107	478	8	cong	cong	NOUN
inlawrev-25107	478	9	.	.	PUNCT
inlawrev-25107	479	1	(	(	PUNCT
inlawrev-25107	479	2	2017	2017	NUM
inlawrev-25107	479	3	)	)	PUNCT
inlawrev-25107	479	4	;	;	PUNCT
inlawrev-25107	480	1	s.	s.	PROPN
inlawrev-25107	480	2	976	976	NUM
inlawrev-25107	480	3	,	,	PUNCT
inlawrev-25107	480	4	115th	115th	ADJ
inlawrev-25107	480	5	cong	cong	NOUN
inlawrev-25107	480	6	.	.	PUNCT
inlawrev-25107	481	1	(	(	PUNCT
inlawrev-25107	481	2	2017	2017	NUM
inlawrev-25107	481	3	)	)	PUNCT
inlawrev-25107	481	4	.	.	PUNCT
inlawrev-25107	482	1	185	185	NUM
inlawrev-25107	482	2	.	.	PUNCT
inlawrev-25107	483	1	h.r	h.r	PROPN
inlawrev-25107	483	2	.	.	PROPN
inlawrev-25107	483	3	2193	2193	NUM
inlawrev-25107	483	4	,	,	PUNCT
inlawrev-25107	483	5	115th	115th	ADJ
inlawrev-25107	483	6	cong	cong	NOUN
inlawrev-25107	483	7	.	.	PUNCT
inlawrev-25107	484	1	(	(	PUNCT
inlawrev-25107	484	2	2017	2017	NUM
inlawrev-25107	484	3	)	)	PUNCT
inlawrev-25107	484	4	.	.	PUNCT
inlawrev-25107	485	1	186	186	NUM
inlawrev-25107	485	2	.	.	PUNCT
inlawrev-25107	486	1	i	i	PRON
inlawrev-25107	486	2	d.	d.	PROPN
inlawrev-25107	486	3	182	182	NUM
inlawrev-25107	486	4	indiana	indiana	PROPN
inlawrev-25107	486	5	law	law	PROPN
inlawrev-25107	486	6	review	review	NOUN
inlawrev-25107	487	1	[	[	X
inlawrev-25107	487	2	vol	vol	NOUN
inlawrev-25107	487	3	.	.	PUNCT
inlawrev-25107	488	1	53:163	53:163	NUM
inlawrev-25107	488	2	includes	include	VERB
inlawrev-25107	488	3	a	a	DET
inlawrev-25107	488	4	“	"	PUNCT
inlawrev-25107	488	5	small	small	ADJ
inlawrev-25107	488	6	seller	seller	NOUN
inlawrev-25107	488	7	phase	phase	NOUN
inlawrev-25107	488	8	-	-	PUNCT
inlawrev-25107	488	9	in	in	NOUN
inlawrev-25107	488	10	”	"	PUNCT
inlawrev-25107	488	11	which	which	PRON
inlawrev-25107	488	12	allows	allow	VERB
inlawrev-25107	488	13	states	state	NOUN
inlawrev-25107	488	14	to	to	PART
inlawrev-25107	488	15	collect	collect	VERB
inlawrev-25107	488	16	sales	sale	NOUN
inlawrev-25107	488	17	and	and	CCONJ
inlawrev-25107	488	18	use	use	VERB
inlawrev-25107	488	19	tax	tax	NOUN
inlawrev-25107	488	20	from	from	ADP
inlawrev-25107	488	21	all	all	DET
inlawrev-25107	488	22	remote	remote	ADJ
inlawrev-25107	488	23	sellers	seller	NOUN
inlawrev-25107	488	24	doing	do	VERB
inlawrev-25107	488	25	business	business	NOUN
inlawrev-25107	488	26	in	in	ADP
inlawrev-25107	488	27	their	their	PRON
inlawrev-25107	488	28	state	state	NOUN
inlawrev-25107	488	29	based	base	VERB
inlawrev-25107	488	30	on	on	ADP
inlawrev-25107	488	31	a	a	DET
inlawrev-25107	488	32	threshold	threshold	NOUN
inlawrev-25107	488	33	level	level	NOUN
inlawrev-25107	488	34	of	of	ADP
inlawrev-25107	488	35	the	the	DET
inlawrev-25107	488	36	seller	seller	NOUN
inlawrev-25107	488	37	’s	’s	PART
inlawrev-25107	488	38	gross	gross	ADJ
inlawrev-25107	488	39	income	income	NOUN
inlawrev-25107	488	40	,	,	PUNCT
inlawrev-25107	488	41	and	and	CCONJ
inlawrev-25107	488	42	the	the	DET
inlawrev-25107	488	43	bill	bill	NOUN
inlawrev-25107	488	44	lowers	lower	VERB
inlawrev-25107	488	45	the	the	DET
inlawrev-25107	488	46	threshold	threshold	NOUN
inlawrev-25107	488	47	level	level	NOUN
inlawrev-25107	488	48	incrementally	incrementally	ADV
inlawrev-25107	488	49	each	each	DET
inlawrev-25107	488	50	year.187	year.187	PROPN
inlawrev-25107	488	51	second	second	NOUN
inlawrev-25107	488	52	,	,	PUNCT
inlawrev-25107	488	53	the	the	DET
inlawrev-25107	488	54	market	market	NOUN
inlawrev-25107	488	55	place	place	NOUN
inlawrev-25107	488	56	fairness	fairness	PROPN
inlawrev-25107	488	57	act	act	PROPN
inlawrev-25107	488	58	,	,	PUNCT
inlawrev-25107	488	59	proposed	propose	VERB
inlawrev-25107	488	60	on	on	ADP
inlawrev-25107	488	61	the	the	DET
inlawrev-25107	488	62	same	same	ADJ
inlawrev-25107	488	63	day	day	NOUN
inlawrev-25107	488	64	as	as	ADP
inlawrev-25107	488	65	the	the	DET
inlawrev-25107	488	66	remote	remote	ADJ
inlawrev-25107	488	67	transactions	transaction	NOUN
inlawrev-25107	488	68	parity	parity	NOUN
inlawrev-25107	488	69	act	act	NOUN
inlawrev-25107	488	70	,	,	PUNCT
inlawrev-25107	488	71	contains	contain	VERB
inlawrev-25107	488	72	essentially	essentially	ADV
inlawrev-25107	488	73	the	the	DET
inlawrev-25107	488	74	same	same	ADJ
inlawrev-25107	488	75	provisions	provision	NOUN
inlawrev-25107	488	76	,	,	PUNCT
inlawrev-25107	488	77	but	but	CCONJ
inlawrev-25107	488	78	excludes	exclude	VERB
inlawrev-25107	488	79	the	the	DET
inlawrev-25107	488	80	small	small	ADJ
inlawrev-25107	488	81	seller	seller	NOUN
inlawrev-25107	488	82	phase	phase	NOUN
inlawrev-25107	488	83	-	-	PUNCT
inlawrev-25107	488	84	in	in	ADP
inlawrev-25107	488	85	provision	provision	NOUN
inlawrev-25107	488	86	and	and	CCONJ
inlawrev-25107	488	87	prohibits	prohibit	VERB
inlawrev-25107	488	88	states	state	NOUN
inlawrev-25107	488	89	from	from	ADP
inlawrev-25107	488	90	collecting	collect	VERB
inlawrev-25107	488	91	sales	sale	NOUN
inlawrev-25107	488	92	and	and	CCONJ
inlawrev-25107	488	93	use	use	VERB
inlawrev-25107	488	94	tax	tax	NOUN
inlawrev-25107	488	95	from	from	ADP
inlawrev-25107	488	96	remote	remote	ADJ
inlawrev-25107	488	97	sellers	seller	NOUN
inlawrev-25107	488	98	,	,	PUNCT
inlawrev-25107	488	99	unless	unless	SCONJ
inlawrev-25107	488	100	the	the	DET
inlawrev-25107	488	101	remote	remote	ADJ
inlawrev-25107	488	102	seller	seller	NOUN
inlawrev-25107	488	103	has	have	VERB
inlawrev-25107	488	104	gross	gross	ADJ
inlawrev-25107	488	105	income	income	NOUN
inlawrev-25107	488	106	of	of	ADP
inlawrev-25107	488	107	more	more	ADJ
inlawrev-25107	488	108	than	than	ADP
inlawrev-25107	488	109	$	$	SYM
inlawrev-25107	488	110	1	1	NUM
inlawrev-25107	488	111	million.188	million.188	NOUN
inlawrev-25107	488	112	of	of	ADP
inlawrev-25107	488	113	the	the	DET
inlawrev-25107	488	114	many	many	ADJ
inlawrev-25107	488	115	attempts	attempt	NOUN
inlawrev-25107	488	116	to	to	PART
inlawrev-25107	488	117	expand	expand	VERB
inlawrev-25107	488	118	state	state	NOUN
inlawrev-25107	488	119	taxation	taxation	NOUN
inlawrev-25107	488	120	on	on	ADP
inlawrev-25107	488	121	remote	remote	ADJ
inlawrev-25107	488	122	sellers	seller	NOUN
inlawrev-25107	488	123	,	,	PUNCT
inlawrev-25107	488	124	the	the	DET
inlawrev-25107	488	125	marketplace	marketplace	NOUN
inlawrev-25107	488	126	fairness	fairness	NOUN
inlawrev-25107	488	127	act	act	NOUN
inlawrev-25107	488	128	has	have	AUX
inlawrev-25107	488	129	gained	gain	VERB
inlawrev-25107	488	130	the	the	DET
inlawrev-25107	488	131	most	most	ADJ
inlawrev-25107	488	132	traction.189	traction.189	ADJ
inlawrev-25107	488	133	one	one	NUM
inlawrev-25107	488	134	of	of	ADP
inlawrev-25107	488	135	the	the	DET
inlawrev-25107	488	136	main	main	ADJ
inlawrev-25107	488	137	objectives	objective	NOUN
inlawrev-25107	488	138	of	of	ADP
inlawrev-25107	488	139	both	both	CCONJ
inlawrev-25107	488	140	the	the	DET
inlawrev-25107	488	141	marketplace	marketplace	NOUN
inlawrev-25107	488	142	fairness	fairness	NOUN
inlawrev-25107	488	143	act	act	NOUN
inlawrev-25107	488	144	and	and	CCONJ
inlawrev-25107	488	145	the	the	DET
inlawrev-25107	488	146	remote	remote	ADJ
inlawrev-25107	488	147	transaction	transaction	NOUN
inlawrev-25107	488	148	parity	parity	NOUN
inlawrev-25107	488	149	act	act	NOUN
inlawrev-25107	488	150	was	be	AUX
inlawrev-25107	488	151	the	the	DET
inlawrev-25107	488	152	abolition	abolition	NOUN
inlawrev-25107	488	153	of	of	ADP
inlawrev-25107	488	154	the	the	DET
inlawrev-25107	488	155	physical	physical	ADJ
inlawrev-25107	488	156	presence	presence	NOUN
inlawrev-25107	488	157	rule.190	rule.190	NOUN
inlawrev-25107	488	158	wayfair	wayfair	NOUN
inlawrev-25107	488	159	has	have	AUX
inlawrev-25107	488	160	done	do	VERB
inlawrev-25107	488	161	just	just	ADV
inlawrev-25107	488	162	that.191	that.191	PROPN
inlawrev-25107	488	163	because	because	SCONJ
inlawrev-25107	488	164	the	the	DET
inlawrev-25107	488	165	physical	physical	ADJ
inlawrev-25107	488	166	presence	presence	NOUN
inlawrev-25107	488	167	rule	rule	NOUN
inlawrev-25107	488	168	is	be	AUX
inlawrev-25107	488	169	a	a	DET
inlawrev-25107	488	170	thing	thing	NOUN
inlawrev-25107	488	171	of	of	ADP
inlawrev-25107	488	172	the	the	DET
inlawrev-25107	488	173	past	past	NOUN
inlawrev-25107	488	174	,	,	PUNCT
inlawrev-25107	488	175	states	state	NOUN
inlawrev-25107	488	176	are	be	AUX
inlawrev-25107	488	177	free	free	ADJ
inlawrev-25107	488	178	to	to	PART
inlawrev-25107	488	179	adopt	adopt	VERB
inlawrev-25107	488	180	their	their	PRON
inlawrev-25107	488	181	own	own	ADJ
inlawrev-25107	488	182	economic	economic	ADJ
inlawrev-25107	488	183	nexus	nexus	NOUN
inlawrev-25107	488	184	standards	standard	NOUN
inlawrev-25107	488	185	,	,	PUNCT
inlawrev-25107	488	186	but	but	CCONJ
inlawrev-25107	488	187	the	the	DET
inlawrev-25107	488	188	remote	remote	ADJ
inlawrev-25107	488	189	transaction	transaction	NOUN
inlawrev-25107	488	190	parity	parity	NOUN
inlawrev-25107	488	191	act	act	NOUN
inlawrev-25107	488	192	or	or	CCONJ
inlawrev-25107	488	193	“	"	PUNCT
inlawrev-25107	488	194	[	[	X
inlawrev-25107	488	195	t]he	t]he	ADV
inlawrev-25107	488	196	[	[	X
inlawrev-25107	488	197	marketplace	marketplace	NOUN
inlawrev-25107	488	198	fairness	fairness	NOUN
inlawrev-25107	488	199	act	act	PROPN
inlawrev-25107	488	200	]	]	PUNCT
inlawrev-25107	488	201	…	…	PUNCT
inlawrev-25107	488	202	would	would	AUX
inlawrev-25107	488	203	impose	impose	VERB
inlawrev-25107	488	204	similar	similar	ADJ
inlawrev-25107	488	205	requisites	requisite	NOUN
inlawrev-25107	488	206	on	on	ADP
inlawrev-25107	488	207	all	all	DET
inlawrev-25107	488	208	states	state	NOUN
inlawrev-25107	488	209	thus	thus	ADV
inlawrev-25107	488	210	lessening	lessen	VERB
inlawrev-25107	488	211	the	the	DET
inlawrev-25107	488	212	complexity	complexity	NOUN
inlawrev-25107	488	213	created	create	VERB
inlawrev-25107	488	214	by	by	ADP
inlawrev-25107	488	215	states	state	NOUN
inlawrev-25107	488	216	adopting	adopt	VERB
inlawrev-25107	488	217	a	a	DET
inlawrev-25107	488	218	myriad	myriad	NOUN
inlawrev-25107	488	219	of	of	ADP
inlawrev-25107	488	220	economic	economic	ADJ
inlawrev-25107	488	221	nexus	nexus	NOUN
inlawrev-25107	488	222	rules	rule	NOUN
inlawrev-25107	488	223	.	.	PUNCT
inlawrev-25107	489	1	”192	”192	PUNCT
inlawrev-25107	489	2	in	in	ADP
inlawrev-25107	489	3	1959	1959	NUM
inlawrev-25107	489	4	,	,	PUNCT
inlawrev-25107	489	5	before	before	SCONJ
inlawrev-25107	489	6	the	the	DET
inlawrev-25107	489	7	u.s	u.s	PROPN
inlawrev-25107	489	8	.	.	PROPN
inlawrev-25107	489	9	supreme	supreme	PROPN
inlawrev-25107	489	10	court	court	PROPN
inlawrev-25107	489	11	addressed	address	VERB
inlawrev-25107	489	12	the	the	DET
inlawrev-25107	489	13	issue	issue	NOUN
inlawrev-25107	489	14	of	of	ADP
inlawrev-25107	489	15	remote	remote	ADJ
inlawrev-25107	489	16	sellers	seller	NOUN
inlawrev-25107	489	17	in	in	ADP
inlawrev-25107	489	18	the	the	DET
inlawrev-25107	489	19	sales	sale	NOUN
inlawrev-25107	489	20	and	and	CCONJ
inlawrev-25107	489	21	use	use	VERB
inlawrev-25107	489	22	tax	tax	NOUN
inlawrev-25107	489	23	context	context	NOUN
inlawrev-25107	489	24	,	,	PUNCT
inlawrev-25107	489	25	the	the	DET
inlawrev-25107	489	26	court	court	NOUN
inlawrev-25107	489	27	addressed	address	VERB
inlawrev-25107	489	28	the	the	DET
inlawrev-25107	489	29	problems	problem	NOUN
inlawrev-25107	489	30	remote	remote	ADJ
inlawrev-25107	489	31	sellers	seller	NOUN
inlawrev-25107	489	32	created	create	VERB
inlawrev-25107	489	33	for	for	ADP
inlawrev-25107	489	34	the	the	DET
inlawrev-25107	489	35	collection	collection	NOUN
inlawrev-25107	489	36	of	of	ADP
inlawrev-25107	489	37	net	net	ADJ
inlawrev-25107	489	38	income	income	NOUN
inlawrev-25107	489	39	tax	tax	NOUN
inlawrev-25107	489	40	on	on	ADP
inlawrev-25107	489	41	foreign	foreign	ADJ
inlawrev-25107	489	42	corporations.193	corporations.193	PROPN
inlawrev-25107	489	43	two	two	NUM
inlawrev-25107	489	44	conflicting	conflict	VERB
inlawrev-25107	489	45	state	state	NOUN
inlawrev-25107	489	46	court	court	NOUN
inlawrev-25107	489	47	opinions	opinion	NOUN
inlawrev-25107	489	48	drew	draw	VERB
inlawrev-25107	489	49	the	the	DET
inlawrev-25107	489	50	attention	attention	NOUN
inlawrev-25107	489	51	of	of	ADP
inlawrev-25107	489	52	the	the	DET
inlawrev-25107	489	53	court.194	court.194	NOUN
inlawrev-25107	489	54	the	the	DET
inlawrev-25107	489	55	supreme	supreme	PROPN
inlawrev-25107	489	56	court	court	PROPN
inlawrev-25107	489	57	of	of	ADP
inlawrev-25107	489	58	minnesota	minnesota	PROPN
inlawrev-25107	489	59	upheld	uphold	VERB
inlawrev-25107	489	60	the	the	DET
inlawrev-25107	489	61	collection	collection	NOUN
inlawrev-25107	489	62	of	of	ADP
inlawrev-25107	489	63	net	net	ADJ
inlawrev-25107	489	64	income	income	NOUN
inlawrev-25107	489	65	tax	tax	NOUN
inlawrev-25107	489	66	on	on	ADP
inlawrev-25107	489	67	foreign	foreign	ADJ
inlawrev-25107	489	68	corporations	corporation	NOUN
inlawrev-25107	489	69	,	,	PUNCT
inlawrev-25107	489	70	while	while	SCONJ
inlawrev-25107	489	71	the	the	DET
inlawrev-25107	489	72	supreme	supreme	PROPN
inlawrev-25107	489	73	court	court	PROPN
inlawrev-25107	489	74	of	of	ADP
inlawrev-25107	489	75	georgia	georgia	PROPN
inlawrev-25107	489	76	found	find	VERB
inlawrev-25107	489	77	that	that	SCONJ
inlawrev-25107	489	78	such	such	DET
inlawrev-25107	489	79	a	a	DET
inlawrev-25107	489	80	tax	tax	NOUN
inlawrev-25107	489	81	violated	violate	VERB
inlawrev-25107	489	82	both	both	CCONJ
inlawrev-25107	489	83	the	the	DET
inlawrev-25107	489	84	commerce	commerce	NOUN
inlawrev-25107	489	85	clause	clause	NOUN
inlawrev-25107	489	86	and	and	CCONJ
inlawrev-25107	489	87	the	the	DET
inlawrev-25107	489	88	due	due	ADJ
inlawrev-25107	489	89	process	process	NOUN
inlawrev-25107	489	90	clause	clause	NOUN
inlawrev-25107	489	91	of	of	ADP
inlawrev-25107	489	92	the	the	DET
inlawrev-25107	489	93	fourteenth	fourteenth	ADJ
inlawrev-25107	489	94	amendment.195	amendment.195	PROPN
inlawrev-25107	489	95	minnesota	minnesota	PROPN
inlawrev-25107	489	96	placed	place	VERB
inlawrev-25107	489	97	a	a	DET
inlawrev-25107	489	98	tax	tax	NOUN
inlawrev-25107	489	99	upon	upon	SCONJ
inlawrev-25107	489	100	the	the	DET
inlawrev-25107	489	101	net	net	ADJ
inlawrev-25107	489	102	income	income	NOUN
inlawrev-25107	489	103	of	of	ADP
inlawrev-25107	489	104	both	both	DET
inlawrev-25107	489	105	residents	resident	NOUN
inlawrev-25107	489	106	and	and	CCONJ
inlawrev-25107	489	107	nonresidents	nonresident	NOUN
inlawrev-25107	489	108	,	,	PUNCT
inlawrev-25107	489	109	including	include	VERB
inlawrev-25107	489	110	,	,	PUNCT
inlawrev-25107	489	111	“	"	PUNCT
inlawrev-25107	489	112	domestic	domestic	ADJ
inlawrev-25107	489	113	and	and	CCONJ
inlawrev-25107	489	114	foreign	foreign	ADJ
inlawrev-25107	489	115	corporations	corporation	NOUN
inlawrev-25107	489	116	.	.	PUNCT
inlawrev-25107	489	117	.	.	PUNCT
inlawrev-25107	490	1	.	.	PUNCT
inlawrev-25107	491	1	whose	whose	DET
inlawrev-25107	491	2	business	business	NOUN
inlawrev-25107	491	3	within	within	ADP
inlawrev-25107	491	4	this	this	DET
inlawrev-25107	491	5	state	state	NOUN
inlawrev-25107	491	6	during	during	ADP
inlawrev-25107	491	7	the	the	DET
inlawrev-25107	491	8	taxable	taxable	ADJ
inlawrev-25107	491	9	year	year	NOUN
inlawrev-25107	491	10	consists	consist	VERB
inlawrev-25107	491	11	exclusively	exclusively	ADV
inlawrev-25107	491	12	of	of	ADP
inlawrev-25107	491	13	foreign	foreign	ADJ
inlawrev-25107	491	14	commerce	commerce	PROPN
inlawrev-25107	491	15	,	,	PUNCT
inlawrev-25107	491	16	interstate	interstate	PROPN
inlawrev-25107	491	17	commerce	commerce	NOUN
inlawrev-25107	491	18	,	,	PUNCT
inlawrev-25107	491	19	or	or	CCONJ
inlawrev-25107	491	20	both	both	PRON
inlawrev-25107	491	21	.	.	PUNCT
inlawrev-25107	491	22	”196	”196	PROPN
inlawrev-25107	491	23	minnesota	minnesota	PROPN
inlawrev-25107	491	24	calculated	calculate	VERB
inlawrev-25107	491	25	this	this	DET
inlawrev-25107	491	26	tax	tax	NOUN
inlawrev-25107	491	27	using	use	VERB
inlawrev-25107	491	28	three	three	NUM
inlawrev-25107	491	29	different	different	ADJ
inlawrev-25107	491	30	methods	method	NOUN
inlawrev-25107	491	31	:	:	PUNCT
inlawrev-25107	491	32	the	the	DET
inlawrev-25107	491	33	taxable	taxable	ADJ
inlawrev-25107	491	34	sales	sale	NOUN
inlawrev-25107	491	35	assignable	assignable	ADJ
inlawrev-25107	491	36	to	to	ADP
inlawrev-25107	491	37	minnesota	minnesota	PROPN
inlawrev-25107	491	38	as	as	ADP
inlawrev-25107	491	39	a	a	DET
inlawrev-25107	491	40	percentage	percentage	NOUN
inlawrev-25107	491	41	of	of	ADP
inlawrev-25107	491	42	total	total	ADJ
inlawrev-25107	491	43	taxable	taxable	ADJ
inlawrev-25107	491	44	sales	sale	NOUN
inlawrev-25107	491	45	;	;	PUNCT
inlawrev-25107	491	46	the	the	DET
inlawrev-25107	491	47	taxpayer	taxpayer	NOUN
inlawrev-25107	491	48	’s	’s	PART
inlawrev-25107	491	49	tangible	tangible	ADJ
inlawrev-25107	491	50	property	property	NOUN
inlawrev-25107	491	51	in	in	ADP
inlawrev-25107	491	52	minnesota	minnesota	PROPN
inlawrev-25107	491	53	as	as	ADP
inlawrev-25107	491	54	a	a	DET
inlawrev-25107	491	55	percentage	percentage	NOUN
inlawrev-25107	491	56	187	187	NUM
inlawrev-25107	491	57	.	.	PUNCT
inlawrev-25107	492	1	i	i	PRON
inlawrev-25107	492	2	d.	d.	PROPN
inlawrev-25107	492	3	188	188	NUM
inlawrev-25107	492	4	.	.	PUNCT
inlawrev-25107	493	1	s.	s.	PROPN
inlawrev-25107	493	2	976	976	NUM
inlawrev-25107	493	3	,	,	PUNCT
inlawrev-25107	493	4	115th	115th	ADJ
inlawrev-25107	493	5	cong	cong	NOUN
inlawrev-25107	493	6	.	.	PUNCT
inlawrev-25107	494	1	(	(	PUNCT
inlawrev-25107	494	2	2017	2017	NUM
inlawrev-25107	494	3	)	)	PUNCT
inlawrev-25107	494	4	.	.	PUNCT
inlawrev-25107	495	1	189	189	NUM
inlawrev-25107	495	2	.	.	PUNCT
inlawrev-25107	496	1	disque	disque	PROPN
inlawrev-25107	496	2	,	,	PUNCT
inlawrev-25107	496	3	supra	supra	PROPN
inlawrev-25107	496	4	note	note	NOUN
inlawrev-25107	496	5	69	69	NUM
inlawrev-25107	496	6	,	,	PUNCT
inlawrev-25107	496	7	at	at	ADP
inlawrev-25107	496	8	1174	1174	NUM
inlawrev-25107	496	9	.	.	PUNCT
inlawrev-25107	497	1	190	190	NUM
inlawrev-25107	497	2	.	.	PUNCT
inlawrev-25107	498	1	h.r	h.r	PROPN
inlawrev-25107	498	2	.	.	PROPN
inlawrev-25107	498	3	2193	2193	NUM
inlawrev-25107	498	4	,	,	PUNCT
inlawrev-25107	498	5	115th	115th	ADJ
inlawrev-25107	498	6	cong	cong	NOUN
inlawrev-25107	498	7	.	.	PUNCT
inlawrev-25107	499	1	(	(	PUNCT
inlawrev-25107	499	2	2017	2017	NUM
inlawrev-25107	499	3	)	)	PUNCT
inlawrev-25107	499	4	;	;	PUNCT
inlawrev-25107	500	1	s.	s.	PROPN
inlawrev-25107	500	2	976	976	NUM
inlawrev-25107	500	3	,	,	PUNCT
inlawrev-25107	500	4	115th	115th	ADJ
inlawrev-25107	500	5	cong	cong	NOUN
inlawrev-25107	500	6	.	.	PUNCT
inlawrev-25107	501	1	(	(	PUNCT
inlawrev-25107	501	2	2017	2017	NUM
inlawrev-25107	501	3	)	)	PUNCT
inlawrev-25107	501	4	.	.	PUNCT
inlawrev-25107	502	1	191	191	NUM
inlawrev-25107	502	2	.	.	PUNCT
inlawrev-25107	502	3	south	south	PROPN
inlawrev-25107	502	4	dakota	dakota	PROPN
inlawrev-25107	502	5	v.	v.	PROPN
inlawrev-25107	502	6	wayfair	wayfair	PROPN
inlawrev-25107	502	7	,	,	PUNCT
inlawrev-25107	502	8	inc	inc	PROPN
inlawrev-25107	502	9	.	.	PROPN
inlawrev-25107	502	10	,	,	PUNCT
inlawrev-25107	502	11	138	138	NUM
inlawrev-25107	502	12	s.	s.	PROPN
inlawrev-25107	502	13	ct	ct	PROPN
inlawrev-25107	502	14	.	.	PROPN
inlawrev-25107	502	15	2080	2080	NUM
inlawrev-25107	502	16	,	,	PUNCT
inlawrev-25107	502	17	2099	2099	NUM
inlawrev-25107	502	18	(	(	PUNCT
inlawrev-25107	502	19	2018	2018	NUM
inlawrev-25107	502	20	)	)	PUNCT
inlawrev-25107	502	21	.	.	PUNCT
inlawrev-25107	503	1	192	192	NUM
inlawrev-25107	503	2	.	.	X
inlawrev-25107	503	3	sylvia	sylvia	PROPN
inlawrev-25107	503	4	f.	f.	PROPN
inlawrev-25107	503	5	dion	dion	PROPN
inlawrev-25107	503	6	,	,	PUNCT
inlawrev-25107	503	7	as	as	SCONJ
inlawrev-25107	503	8	states	state	NOUN
inlawrev-25107	503	9	rush	rush	VERB
inlawrev-25107	503	10	to	to	PART
inlawrev-25107	503	11	adopt	adopt	VERB
inlawrev-25107	503	12	economic	economic	ADJ
inlawrev-25107	503	13	nexus	nexus	NOUN
inlawrev-25107	503	14	post	post	NOUN
inlawrev-25107	503	15	-	-	NOUN
inlawrev-25107	503	16	wayfair	wayfair	NOUN
inlawrev-25107	503	17	,	,	PUNCT
inlawrev-25107	503	18	is	be	AUX
inlawrev-25107	503	19	congressional	congressional	ADJ
inlawrev-25107	503	20	action	action	NOUN
inlawrev-25107	503	21	needed	need	VERB
inlawrev-25107	503	22	?	?	PUNCT
inlawrev-25107	503	23	,	,	PUNCT
inlawrev-25107	503	24	cpa	cpa	PROPN
inlawrev-25107	503	25	practice	practice	NOUN
inlawrev-25107	503	26	advisor	advisor	NOUN
inlawrev-25107	503	27	(	(	PUNCT
inlawrev-25107	503	28	sept	sept	PROPN
inlawrev-25107	503	29	.	.	PROPN
inlawrev-25107	503	30	20	20	NUM
inlawrev-25107	503	31	,	,	PUNCT
inlawrev-25107	503	32	2018	2018	NUM
inlawrev-25107	503	33	)	)	PUNCT
inlawrev-25107	503	34	,	,	PUNCT
inlawrev-25107	503	35	https://www.cpapracticeadvisor.com/	https://www.cpapracticeadvisor.com/	NOUN
inlawrev-25107	503	36	news/12428984	news/12428984	PROPN
inlawrev-25107	503	37	/	/	SYM
inlawrev-25107	503	38	as	as	ADP
inlawrev-25107	503	39	-	-	PUNCT
inlawrev-25107	503	40	states	state	NOUN
inlawrev-25107	503	41	-	-	PUNCT
inlawrev-25107	503	42	rush	rush	NOUN
inlawrev-25107	503	43	-	-	PUNCT
inlawrev-25107	503	44	to	to	AUX
inlawrev-25107	503	45	-	-	PUNCT
inlawrev-25107	503	46	adopt	adopt	VERB
inlawrev-25107	503	47	-	-	PUNCT
inlawrev-25107	503	48	economic	economic	ADJ
inlawrev-25107	503	49	-	-	PUNCT
inlawrev-25107	503	50	nexus	nexus	NOUN
inlawrev-25107	503	51	-	-	PUNCT
inlawrev-25107	503	52	post	post	NOUN
inlawrev-25107	503	53	-	-	ADJ
inlawrev-25107	503	54	wayfair	wayfair	NOUN
inlawrev-25107	503	55	-	-	PUNCT
inlawrev-25107	503	56	is	be	AUX
inlawrev-25107	503	57	-	-	PUNCT
inlawrev-25107	503	58	congressional	congressional	ADV
inlawrev-25107	503	59	-	-	PUNCT
inlawrev-25107	503	60	actionneeded	actionneede	VERB
inlawrev-25107	503	61	[	[	X
inlawrev-25107	503	62	https://perma.cc/h38u-scd8	https://perma.cc/h38u-scd8	NOUN
inlawrev-25107	503	63	]	]	PUNCT
inlawrev-25107	503	64	.	.	PUNCT
inlawrev-25107	504	1	193	193	NUM
inlawrev-25107	504	2	.	.	PUNCT
inlawrev-25107	504	3	nw	nw	PROPN
inlawrev-25107	504	4	.	.	PROPN
inlawrev-25107	504	5	states	states	PROPN
inlawrev-25107	504	6	portland	portland	PROPN
inlawrev-25107	504	7	cement	cement	PROPN
inlawrev-25107	504	8	co.	co.	PROPN
inlawrev-25107	504	9	v.	v.	ADP
inlawrev-25107	504	10	minnesota	minnesota	PROPN
inlawrev-25107	504	11	,	,	PUNCT
inlawrev-25107	504	12	358	358	NUM
inlawrev-25107	504	13	u.s	u.s	PROPN
inlawrev-25107	504	14	.	.	PROPN
inlawrev-25107	504	15	450	450	NUM
inlawrev-25107	504	16	,	,	PUNCT
inlawrev-25107	504	17	452	452	NUM
inlawrev-25107	504	18	(	(	PUNCT
inlawrev-25107	504	19	1959	1959	NUM
inlawrev-25107	504	20	)	)	PUNCT
inlawrev-25107	504	21	.	.	PUNCT
inlawrev-25107	505	1	194	194	NUM
inlawrev-25107	505	2	.	.	PUNCT
inlawrev-25107	506	1	stockham	stockham	PROPN
inlawrev-25107	506	2	valves	valve	NOUN
inlawrev-25107	506	3	&	&	CCONJ
inlawrev-25107	506	4	fittings	fittings	PROPN
inlawrev-25107	506	5	,	,	PUNCT
inlawrev-25107	506	6	inc	inc	PROPN
inlawrev-25107	506	7	.	.	PROPN
inlawrev-25107	507	1	v.	v.	PROPN
inlawrev-25107	507	2	williams	williams	PROPN
inlawrev-25107	507	3	,	,	PUNCT
inlawrev-25107	507	4	213	213	NUM
inlawrev-25107	507	5	ga	ga	NOUN
inlawrev-25107	507	6	.	.	PROPN
inlawrev-25107	507	7	713	713	NUM
inlawrev-25107	507	8	(	(	PUNCT
inlawrev-25107	507	9	ga	ga	PROPN
inlawrev-25107	507	10	.	.	PROPN
inlawrev-25107	507	11	1957	1957	NUM
inlawrev-25107	507	12	)	)	PUNCT
inlawrev-25107	508	1	;	;	PUNCT
inlawrev-25107	508	2	state	state	PROPN
inlawrev-25107	508	3	v.	v.	PROPN
inlawrev-25107	508	4	nw	nw	PROPN
inlawrev-25107	508	5	.	.	PROPN
inlawrev-25107	508	6	states	states	PROPN
inlawrev-25107	508	7	portland	portland	PROPN
inlawrev-25107	508	8	cement	cement	PROPN
inlawrev-25107	508	9	co.	co.	PROPN
inlawrev-25107	508	10	,	,	PUNCT
inlawrev-25107	508	11	250	250	NUM
inlawrev-25107	508	12	minn	minn	NOUN
inlawrev-25107	508	13	.	.	PUNCT
inlawrev-25107	509	1	32	32	NUM
inlawrev-25107	509	2	(	(	PUNCT
inlawrev-25107	509	3	minn	minn	PROPN
inlawrev-25107	509	4	.	.	PROPN
inlawrev-25107	510	1	1957	1957	NUM
inlawrev-25107	510	2	)	)	PUNCT
inlawrev-25107	510	3	.	.	PUNCT
inlawrev-25107	511	1	195	195	NUM
inlawrev-25107	511	2	.	.	PUNCT
inlawrev-25107	511	3	stockham	stockham	PROPN
inlawrev-25107	511	4	valves	valve	NOUN
inlawrev-25107	511	5	&	&	CCONJ
inlawrev-25107	511	6	fittings	fittings	PROPN
inlawrev-25107	511	7	,	,	PUNCT
inlawrev-25107	511	8	inc	inc	PROPN
inlawrev-25107	511	9	.	.	PROPN
inlawrev-25107	511	10	v.	v.	PROPN
inlawrev-25107	511	11	williams	williams	PROPN
inlawrev-25107	511	12	,	,	PUNCT
inlawrev-25107	511	13	213	213	NUM
inlawrev-25107	511	14	ga	ga	NOUN
inlawrev-25107	511	15	.	.	PROPN
inlawrev-25107	511	16	713	713	NUM
inlawrev-25107	511	17	(	(	PUNCT
inlawrev-25107	511	18	ga	ga	PROPN
inlawrev-25107	511	19	.	.	PROPN
inlawrev-25107	511	20	1957	1957	NUM
inlawrev-25107	511	21	)	)	PUNCT
inlawrev-25107	511	22	;	;	PUNCT
inlawrev-25107	511	23	state	state	PROPN
inlawrev-25107	511	24	v.	v.	PROPN
inlawrev-25107	511	25	nw	nw	PROPN
inlawrev-25107	511	26	.	.	PROPN
inlawrev-25107	511	27	states	states	PROPN
inlawrev-25107	511	28	portland	portland	PROPN
inlawrev-25107	511	29	cement	cement	PROPN
inlawrev-25107	511	30	co.	co.	PROPN
inlawrev-25107	511	31	,	,	PUNCT
inlawrev-25107	511	32	250	250	NUM
inlawrev-25107	511	33	minn	minn	NOUN
inlawrev-25107	511	34	.	.	PUNCT
inlawrev-25107	512	1	32	32	NUM
inlawrev-25107	512	2	(	(	PUNCT
inlawrev-25107	512	3	minn	minn	PROPN
inlawrev-25107	512	4	.	.	PROPN
inlawrev-25107	512	5	1957	1957	NUM
inlawrev-25107	512	6	)	)	PUNCT
inlawrev-25107	512	7	.	.	PUNCT
inlawrev-25107	513	1	196	196	NUM
inlawrev-25107	513	2	.	.	PUNCT
inlawrev-25107	514	1	portland	portland	PROPN
inlawrev-25107	514	2	cement	cement	PROPN
inlawrev-25107	514	3	,	,	PUNCT
inlawrev-25107	514	4	358	358	NUM
inlawrev-25107	514	5	u.s	u.s	PROPN
inlawrev-25107	514	6	.	.	PROPN
inlawrev-25107	514	7	at	at	ADP
inlawrev-25107	514	8	453	453	NUM
inlawrev-25107	514	9	(	(	PUNCT
inlawrev-25107	514	10	quoting	quote	VERB
inlawrev-25107	514	11	minn	minn	PROPN
inlawrev-25107	514	12	.	.	PUNCT
inlawrev-25107	515	1	stat	stat	PROPN
inlawrev-25107	515	2	.	.	PUNCT
inlawrev-25107	516	1	§	§	PROPN
inlawrev-25107	516	2	290.03	290.03	NUM
inlawrev-25107	516	3	(	(	PUNCT
inlawrev-25107	516	4	1957	1957	NUM
inlawrev-25107	516	5	)	)	PUNCT
inlawrev-25107	516	6	)	)	PUNCT
inlawrev-25107	516	7	.	.	PUNCT
inlawrev-25107	517	1	2020	2020	NUM
inlawrev-25107	517	2	]	]	PUNCT
inlawrev-25107	517	3	finding	find	VERB
inlawrev-25107	517	4	the	the	DET
inlawrev-25107	517	5	way	way	NOUN
inlawrev-25107	517	6	183	183	NUM
inlawrev-25107	517	7	of	of	ADP
inlawrev-25107	517	8	its	its	PRON
inlawrev-25107	517	9	total	total	ADJ
inlawrev-25107	517	10	tangible	tangible	ADJ
inlawrev-25107	517	11	property	property	NOUN
inlawrev-25107	517	12	;	;	PUNCT
inlawrev-25107	517	13	and	and	CCONJ
inlawrev-25107	517	14	the	the	DET
inlawrev-25107	517	15	taxpayer	taxpayer	NOUN
inlawrev-25107	517	16	’s	’s	PART
inlawrev-25107	517	17	payroll	payroll	NOUN
inlawrev-25107	517	18	in	in	ADP
inlawrev-25107	517	19	minnesota	minnesota	PROPN
inlawrev-25107	517	20	as	as	ADP
inlawrev-25107	517	21	a	a	DET
inlawrev-25107	517	22	percentage	percentage	NOUN
inlawrev-25107	517	23	of	of	ADP
inlawrev-25107	517	24	its	its	PRON
inlawrev-25107	517	25	total	total	ADJ
inlawrev-25107	517	26	payroll.197	payroll.197	NOUN
inlawrev-25107	517	27	resolving	resolve	VERB
inlawrev-25107	517	28	the	the	DET
inlawrev-25107	517	29	issue	issue	NOUN
inlawrev-25107	517	30	for	for	ADP
inlawrev-25107	517	31	both	both	DET
inlawrev-25107	517	32	cases	case	NOUN
inlawrev-25107	517	33	,	,	PUNCT
inlawrev-25107	517	34	the	the	DET
inlawrev-25107	517	35	united	united	PROPN
inlawrev-25107	517	36	states	states	PROPN
inlawrev-25107	517	37	supreme	supreme	PROPN
inlawrev-25107	517	38	court	court	PROPN
inlawrev-25107	517	39	found	find	VERB
inlawrev-25107	517	40	that	that	SCONJ
inlawrev-25107	517	41	states	state	NOUN
inlawrev-25107	517	42	have	have	VERB
inlawrev-25107	517	43	the	the	DET
inlawrev-25107	517	44	power	power	NOUN
inlawrev-25107	517	45	to	to	PART
inlawrev-25107	517	46	levy	levy	VERB
inlawrev-25107	517	47	taxes	taxis	NOUN
inlawrev-25107	517	48	on	on	ADP
inlawrev-25107	517	49	the	the	DET
inlawrev-25107	517	50	net	net	ADJ
inlawrev-25107	517	51	income	income	NOUN
inlawrev-25107	517	52	from	from	ADP
inlawrev-25107	517	53	operations	operation	NOUN
inlawrev-25107	517	54	of	of	ADP
inlawrev-25107	517	55	a	a	DET
inlawrev-25107	517	56	foreign	foreign	ADJ
inlawrev-25107	517	57	corporation	corporation	NOUN
inlawrev-25107	517	58	so	so	ADV
inlawrev-25107	517	59	long	long	ADV
inlawrev-25107	517	60	as	as	SCONJ
inlawrev-25107	517	61	the	the	DET
inlawrev-25107	517	62	tax	tax	NOUN
inlawrev-25107	517	63	“	"	PUNCT
inlawrev-25107	517	64	is	be	AUX
inlawrev-25107	517	65	not	not	PART
inlawrev-25107	517	66	discriminatory	discriminatory	ADJ
inlawrev-25107	517	67	and	and	CCONJ
inlawrev-25107	517	68	is	be	AUX
inlawrev-25107	517	69	properly	properly	ADV
inlawrev-25107	517	70	apportioned	apportion	VERB
inlawrev-25107	517	71	to	to	ADP
inlawrev-25107	517	72	local	local	ADJ
inlawrev-25107	517	73	activities	activity	NOUN
inlawrev-25107	517	74	.	.	PUNCT
inlawrev-25107	518	1	”198	”198	ADJ
inlawrev-25107	519	1	before	before	ADP
inlawrev-25107	519	2	this	this	DET
inlawrev-25107	519	3	decision	decision	NOUN
inlawrev-25107	519	4	,	,	PUNCT
inlawrev-25107	519	5	it	it	PRON
inlawrev-25107	519	6	was	be	AUX
inlawrev-25107	519	7	generally	generally	ADV
inlawrev-25107	519	8	accepted	accept	VERB
inlawrev-25107	519	9	that	that	SCONJ
inlawrev-25107	519	10	states	state	NOUN
inlawrev-25107	519	11	could	could	AUX
inlawrev-25107	519	12	not	not	PART
inlawrev-25107	519	13	impose	impose	VERB
inlawrev-25107	519	14	a	a	DET
inlawrev-25107	519	15	tax	tax	NOUN
inlawrev-25107	519	16	on	on	ADP
inlawrev-25107	519	17	a	a	DET
inlawrev-25107	519	18	business	business	NOUN
inlawrev-25107	519	19	or	or	CCONJ
inlawrev-25107	519	20	individual	individual	NOUN
inlawrev-25107	519	21	engaged	engage	VERB
inlawrev-25107	519	22	only	only	ADV
inlawrev-25107	519	23	in	in	ADP
inlawrev-25107	519	24	interstate	interstate	ADJ
inlawrev-25107	519	25	commerce	commerce	NOUN
inlawrev-25107	519	26	within	within	ADP
inlawrev-25107	519	27	that	that	DET
inlawrev-25107	519	28	state.199	state.199	NOUN
inlawrev-25107	519	29	unsurprisingly	unsurprisingly	ADV
inlawrev-25107	519	30	,	,	PUNCT
inlawrev-25107	519	31	the	the	DET
inlawrev-25107	519	32	remote	remote	ADJ
inlawrev-25107	519	33	sellers	seller	NOUN
inlawrev-25107	519	34	lobbied	lobby	VERB
inlawrev-25107	519	35	aggressively	aggressively	ADV
inlawrev-25107	519	36	against	against	ADP
inlawrev-25107	519	37	this	this	DET
inlawrev-25107	519	38	decision	decision	NOUN
inlawrev-25107	519	39	and	and	CCONJ
inlawrev-25107	519	40	urged	urge	VERB
inlawrev-25107	519	41	that	that	SCONJ
inlawrev-25107	519	42	allowing	allow	VERB
inlawrev-25107	519	43	the	the	DET
inlawrev-25107	519	44	states	state	NOUN
inlawrev-25107	519	45	to	to	PART
inlawrev-25107	519	46	tax	tax	VERB
inlawrev-25107	519	47	such	such	DET
inlawrev-25107	519	48	a	a	DET
inlawrev-25107	519	49	wide	wide	ADJ
inlawrev-25107	519	50	range	range	NOUN
inlawrev-25107	519	51	of	of	ADP
inlawrev-25107	519	52	activity	activity	NOUN
inlawrev-25107	519	53	would	would	AUX
inlawrev-25107	519	54	place	place	VERB
inlawrev-25107	519	55	an	an	DET
inlawrev-25107	519	56	undue	undue	ADJ
inlawrev-25107	519	57	burden	burden	NOUN
inlawrev-25107	519	58	on	on	ADP
inlawrev-25107	519	59	interstate	interstate	ADJ
inlawrev-25107	519	60	commerce.200	commerce.200	PROPN
inlawrev-25107	519	61	only	only	ADV
inlawrev-25107	519	62	a	a	DET
inlawrev-25107	519	63	few	few	ADJ
inlawrev-25107	519	64	months	month	NOUN
inlawrev-25107	519	65	after	after	SCONJ
inlawrev-25107	519	66	the	the	DET
inlawrev-25107	519	67	supreme	supreme	PROPN
inlawrev-25107	519	68	court	court	PROPN
inlawrev-25107	519	69	decided	decide	VERB
inlawrev-25107	519	70	portland	portland	PROPN
inlawrev-25107	519	71	cement	cement	NOUN
inlawrev-25107	519	72	,	,	PUNCT
inlawrev-25107	519	73	the	the	DET
inlawrev-25107	519	74	lobbyists	lobbyist	NOUN
inlawrev-25107	519	75	prevailed	prevail	VERB
inlawrev-25107	519	76	,	,	PUNCT
inlawrev-25107	519	77	and	and	CCONJ
inlawrev-25107	519	78	congress	congress	PROPN
inlawrev-25107	519	79	enacted	enact	VERB
inlawrev-25107	519	80	p.l	p.l	PROPN
inlawrev-25107	519	81	.	.	PROPN
inlawrev-25107	519	82	86	86	NUM
inlawrev-25107	519	83	-	-	SYM
inlawrev-25107	519	84	272.201	272.201	NUM
inlawrev-25107	519	85	it	it	PRON
inlawrev-25107	519	86	took	take	VERB
inlawrev-25107	519	87	a	a	DET
inlawrev-25107	519	88	mere	mere	ADJ
inlawrev-25107	519	89	two	two	NUM
inlawrev-25107	519	90	months	month	NOUN
inlawrev-25107	519	91	after	after	SCONJ
inlawrev-25107	519	92	the	the	DET
inlawrev-25107	519	93	supreme	supreme	PROPN
inlawrev-25107	519	94	court	court	PROPN
inlawrev-25107	519	95	decided	decide	VERB
inlawrev-25107	519	96	portland	portland	PROPN
inlawrev-25107	519	97	cement	cement	NOUN
inlawrev-25107	519	98	,	,	PUNCT
inlawrev-25107	519	99	for	for	SCONJ
inlawrev-25107	519	100	the	the	DET
inlawrev-25107	519	101	senate	senate	PROPN
inlawrev-25107	519	102	select	select	PROPN
inlawrev-25107	519	103	committee	committee	PROPN
inlawrev-25107	519	104	on	on	ADP
inlawrev-25107	519	105	small	small	ADJ
inlawrev-25107	519	106	business	business	NOUN
inlawrev-25107	519	107	to	to	PART
inlawrev-25107	519	108	hold	hold	VERB
inlawrev-25107	519	109	public	public	ADJ
inlawrev-25107	519	110	hearings	hearing	NOUN
inlawrev-25107	519	111	that	that	PRON
inlawrev-25107	519	112	quickly	quickly	ADV
inlawrev-25107	519	113	led	lead	VERB
inlawrev-25107	519	114	to	to	ADP
inlawrev-25107	519	115	a	a	DET
inlawrev-25107	519	116	senate	senate	PROPN
inlawrev-25107	519	117	bill	bill	NOUN
inlawrev-25107	519	118	that	that	PRON
inlawrev-25107	519	119	would	would	AUX
inlawrev-25107	519	120	ultimately	ultimately	ADV
inlawrev-25107	519	121	become	become	VERB
inlawrev-25107	519	122	p.l	p.l	PROPN
inlawrev-25107	519	123	.	.	PROPN
inlawrev-25107	519	124	86	86	NUM
inlawrev-25107	519	125	-	-	SYM
inlawrev-25107	519	126	272.202	272.202	NUM
inlawrev-25107	519	127	this	this	DET
inlawrev-25107	519	128	law	law	NOUN
inlawrev-25107	519	129	codified	codify	VERB
inlawrev-25107	519	130	the	the	DET
inlawrev-25107	519	131	legality	legality	NOUN
inlawrev-25107	519	132	of	of	ADP
inlawrev-25107	519	133	the	the	DET
inlawrev-25107	519	134	imposition	imposition	NOUN
inlawrev-25107	519	135	of	of	ADP
inlawrev-25107	519	136	net	net	ADJ
inlawrev-25107	519	137	income	income	NOUN
inlawrev-25107	519	138	tax	tax	NOUN
inlawrev-25107	519	139	,	,	PUNCT
inlawrev-25107	519	140	but	but	CCONJ
inlawrev-25107	519	141	it	it	PRON
inlawrev-25107	519	142	prohibited	prohibit	VERB
inlawrev-25107	519	143	states	state	NOUN
inlawrev-25107	519	144	from	from	ADP
inlawrev-25107	519	145	imposing	impose	VERB
inlawrev-25107	519	146	the	the	DET
inlawrev-25107	519	147	tax	tax	NOUN
inlawrev-25107	519	148	on	on	ADP
inlawrev-25107	519	149	businesses	business	NOUN
inlawrev-25107	519	150	that	that	PRON
inlawrev-25107	519	151	did	do	VERB
inlawrev-25107	519	152	nothing	nothing	PRON
inlawrev-25107	519	153	more	more	ADJ
inlawrev-25107	519	154	than	than	ADP
inlawrev-25107	519	155	solicit	solicit	VERB
inlawrev-25107	519	156	the	the	DET
inlawrev-25107	519	157	sale	sale	NOUN
inlawrev-25107	519	158	of	of	ADP
inlawrev-25107	519	159	goods	good	NOUN
inlawrev-25107	519	160	if	if	SCONJ
inlawrev-25107	519	161	the	the	DET
inlawrev-25107	519	162	orders	order	NOUN
inlawrev-25107	519	163	were	be	AUX
inlawrev-25107	519	164	approved	approve	VERB
inlawrev-25107	519	165	outside	outside	ADP
inlawrev-25107	519	166	the	the	DET
inlawrev-25107	519	167	state	state	NOUN
inlawrev-25107	519	168	and	and	CCONJ
inlawrev-25107	519	169	the	the	DET
inlawrev-25107	519	170	goods	good	NOUN
inlawrev-25107	519	171	were	be	AUX
inlawrev-25107	519	172	delivered	deliver	VERB
inlawrev-25107	519	173	from	from	ADP
inlawrev-25107	519	174	a	a	DET
inlawrev-25107	519	175	location	location	NOUN
inlawrev-25107	519	176	outside	outside	ADP
inlawrev-25107	519	177	the	the	DET
inlawrev-25107	519	178	state.203	state.203	PROPN
inlawrev-25107	519	179	congress	congress	PROPN
inlawrev-25107	519	180	certainly	certainly	ADV
inlawrev-25107	519	181	proved	prove	VERB
inlawrev-25107	519	182	it	it	PRON
inlawrev-25107	519	183	could	could	AUX
inlawrev-25107	519	184	react	react	VERB
inlawrev-25107	519	185	quickly	quickly	ADV
inlawrev-25107	519	186	to	to	PART
inlawrev-25107	519	187	provide	provide	VERB
inlawrev-25107	519	188	clarity	clarity	NOUN
inlawrev-25107	519	189	on	on	ADP
inlawrev-25107	519	190	an	an	DET
inlawrev-25107	519	191	issue	issue	NOUN
inlawrev-25107	519	192	regarding	regard	VERB
inlawrev-25107	519	193	the	the	DET
inlawrev-25107	519	194	imposition	imposition	NOUN
inlawrev-25107	519	195	of	of	ADP
inlawrev-25107	519	196	net	net	ADJ
inlawrev-25107	519	197	income	income	NOUN
inlawrev-25107	519	198	tax	tax	NOUN
inlawrev-25107	519	199	on	on	ADP
inlawrev-25107	519	200	remote	remote	ADJ
inlawrev-25107	519	201	sellers	seller	NOUN
inlawrev-25107	519	202	after	after	ADP
inlawrev-25107	519	203	portland	portland	PROPN
inlawrev-25107	519	204	cement	cement	NOUN
inlawrev-25107	519	205	,	,	PUNCT
inlawrev-25107	519	206	but	but	CCONJ
inlawrev-25107	519	207	the	the	DET
inlawrev-25107	519	208	same	same	ADJ
inlawrev-25107	519	209	can	can	AUX
inlawrev-25107	519	210	not	not	PART
inlawrev-25107	519	211	be	be	AUX
inlawrev-25107	519	212	said	say	VERB
inlawrev-25107	519	213	for	for	ADP
inlawrev-25107	519	214	congressional	congressional	ADJ
inlawrev-25107	519	215	reaction	reaction	NOUN
inlawrev-25107	519	216	to	to	PART
inlawrev-25107	519	217	provide	provide	VERB
inlawrev-25107	519	218	clarity	clarity	NOUN
inlawrev-25107	519	219	regarding	regard	VERB
inlawrev-25107	519	220	state	state	NOUN
inlawrev-25107	519	221	’s	’s	PART
inlawrev-25107	519	222	authority	authority	NOUN
inlawrev-25107	519	223	to	to	PART
inlawrev-25107	519	224	impose	impose	VERB
inlawrev-25107	519	225	sales	sale	NOUN
inlawrev-25107	519	226	or	or	CCONJ
inlawrev-25107	519	227	use	use	VERB
inlawrev-25107	519	228	tax	tax	NOUN
inlawrev-25107	519	229	on	on	ADP
inlawrev-25107	519	230	remote	remote	ADJ
inlawrev-25107	519	231	sellers	seller	NOUN
inlawrev-25107	519	232	.	.	PUNCT
inlawrev-25107	520	1	prompt	prompt	ADJ
inlawrev-25107	520	2	legislation	legislation	NOUN
inlawrev-25107	520	3	notwithstanding	notwithstanding	ADP
inlawrev-25107	520	4	,	,	PUNCT
inlawrev-25107	520	5	one	one	NUM
inlawrev-25107	520	6	issue	issue	NOUN
inlawrev-25107	520	7	that	that	PRON
inlawrev-25107	520	8	states	state	NOUN
inlawrev-25107	520	9	,	,	PUNCT
inlawrev-25107	520	10	businesses	business	NOUN
inlawrev-25107	520	11	,	,	PUNCT
inlawrev-25107	520	12	and	and	CCONJ
inlawrev-25107	520	13	courts	court	NOUN
inlawrev-25107	520	14	wrestled	wrestle	VERB
inlawrev-25107	520	15	with	with	ADP
inlawrev-25107	520	16	following	follow	VERB
inlawrev-25107	520	17	the	the	DET
inlawrev-25107	520	18	passage	passage	NOUN
inlawrev-25107	520	19	of	of	ADP
inlawrev-25107	520	20	p.l	p.l	PROPN
inlawrev-25107	520	21	.	.	PROPN
inlawrev-25107	520	22	86	86	NUM
inlawrev-25107	520	23	-	-	SYM
inlawrev-25107	520	24	272	272	NUM
inlawrev-25107	520	25	was	be	AUX
inlawrev-25107	520	26	defining	define	VERB
inlawrev-25107	520	27	key	key	ADJ
inlawrev-25107	520	28	terms	term	NOUN
inlawrev-25107	520	29	such	such	ADJ
inlawrev-25107	520	30	as	as	ADP
inlawrev-25107	520	31	“	"	PUNCT
inlawrev-25107	520	32	solicitation	solicitation	NOUN
inlawrev-25107	520	33	”	"	PUNCT
inlawrev-25107	520	34	and	and	CCONJ
inlawrev-25107	520	35	“	"	PUNCT
inlawrev-25107	520	36	delivery”204	delivery”204	NOUN
inlawrev-25107	520	37	these	these	DET
inlawrev-25107	520	38	definitions	definition	NOUN
inlawrev-25107	520	39	were	be	AUX
inlawrev-25107	520	40	critical	critical	ADJ
inlawrev-25107	520	41	to	to	ADP
inlawrev-25107	520	42	the	the	DET
inlawrev-25107	520	43	scope	scope	NOUN
inlawrev-25107	520	44	of	of	ADP
inlawrev-25107	520	45	this	this	DET
inlawrev-25107	520	46	federal	federal	ADJ
inlawrev-25107	520	47	legislation	legislation	NOUN
inlawrev-25107	520	48	,	,	PUNCT
inlawrev-25107	520	49	but	but	CCONJ
inlawrev-25107	520	50	their	their	PRON
inlawrev-25107	520	51	absence	absence	NOUN
inlawrev-25107	520	52	left	leave	VERB
inlawrev-25107	520	53	state	state	NOUN
inlawrev-25107	520	54	courts	court	NOUN
inlawrev-25107	520	55	to	to	PART
inlawrev-25107	520	56	draw	draw	VERB
inlawrev-25107	520	57	a	a	DET
inlawrev-25107	520	58	line	line	NOUN
inlawrev-25107	520	59	in	in	ADP
inlawrev-25107	520	60	the	the	DET
inlawrev-25107	520	61	sand	sand	NOUN
inlawrev-25107	520	62	and	and	CCONJ
inlawrev-25107	520	63	taxpayers	taxpayer	NOUN
inlawrev-25107	520	64	with	with	ADP
inlawrev-25107	520	65	the	the	DET
inlawrev-25107	520	66	burden	burden	NOUN
inlawrev-25107	520	67	of	of	ADP
inlawrev-25107	520	68	discovering	discover	VERB
inlawrev-25107	520	69	the	the	DET
inlawrev-25107	520	70	limits	limit	NOUN
inlawrev-25107	520	71	of	of	ADP
inlawrev-25107	520	72	p.l	p.l	PROPN
inlawrev-25107	520	73	.	.	PROPN
inlawrev-25107	520	74	86	86	NUM
inlawrev-25107	520	75	-	-	SYM
inlawrev-25107	520	76	272	272	NUM
inlawrev-25107	520	77	through	through	ADP
inlawrev-25107	520	78	expensive	expensive	ADJ
inlawrev-25107	520	79	litigation.205	litigation.205	NOUN
inlawrev-25107	520	80	however	however	ADV
inlawrev-25107	520	81	,	,	PUNCT
inlawrev-25107	520	82	the	the	DET
inlawrev-25107	520	83	drafters	drafter	NOUN
inlawrev-25107	520	84	of	of	ADP
inlawrev-25107	520	85	p.l	p.l	PROPN
inlawrev-25107	520	86	.	.	PROPN
inlawrev-25107	520	87	86	86	NUM
inlawrev-25107	520	88	-	-	SYM
inlawrev-25107	520	89	272	272	NUM
inlawrev-25107	520	90	admitted	admit	VERB
inlawrev-25107	520	91	that	that	SCONJ
inlawrev-25107	520	92	they	they	PRON
inlawrev-25107	520	93	did	do	AUX
inlawrev-25107	520	94	not	not	PART
inlawrev-25107	520	95	view	view	VERB
inlawrev-25107	520	96	this	this	DET
inlawrev-25107	520	97	congressional	congressional	ADJ
inlawrev-25107	520	98	action	action	NOUN
inlawrev-25107	520	99	as	as	ADP
inlawrev-25107	520	100	a	a	DET
inlawrev-25107	520	101	permanent	permanent	ADJ
inlawrev-25107	520	102	solution.206	solution.206	NOUN
inlawrev-25107	520	103	the	the	DET
inlawrev-25107	520	104	statute	statute	NOUN
inlawrev-25107	520	105	was	be	AUX
inlawrev-25107	520	106	“	"	PUNCT
inlawrev-25107	520	107	an	an	DET
inlawrev-25107	520	108	attempt	attempt	NOUN
inlawrev-25107	520	109	to	to	PART
inlawrev-25107	520	110	formulate	formulate	VERB
inlawrev-25107	520	111	a	a	DET
inlawrev-25107	520	112	standard	standard	NOUN
inlawrev-25107	520	113	of	of	ADP
inlawrev-25107	520	114	minimally	minimally	ADV
inlawrev-25107	520	115	requisite	requisite	ADJ
inlawrev-25107	520	116	contacts	contact	NOUN
inlawrev-25107	520	117	197	197	NUM
inlawrev-25107	520	118	.	.	PUNCT
inlawrev-25107	521	1	i	i	PRON
inlawrev-25107	521	2	d.	d.	PROPN
inlawrev-25107	521	3	at	at	ADP
inlawrev-25107	521	4	453	453	NUM
inlawrev-25107	521	5	-	-	SYM
inlawrev-25107	521	6	54	54	NUM
inlawrev-25107	521	7	.	.	PUNCT
inlawrev-25107	521	8	198	198	NUM
inlawrev-25107	521	9	.	.	PUNCT
inlawrev-25107	522	1	i	i	PRON
inlawrev-25107	522	2	d.	d.	PROPN
inlawrev-25107	522	3	at	at	ADP
inlawrev-25107	522	4	452	452	NUM
inlawrev-25107	522	5	.	.	SYM
inlawrev-25107	522	6	199	199	NUM
inlawrev-25107	522	7	.	.	PUNCT
inlawrev-25107	523	1	philip	philip	PROPN
inlawrev-25107	523	2	m.	m.	PROPN
inlawrev-25107	523	3	tatarwicz	tatarwicz	PROPN
inlawrev-25107	523	4	,	,	PUNCT
inlawrev-25107	523	5	state	state	NOUN
inlawrev-25107	523	6	judicial	judicial	ADJ
inlawrev-25107	523	7	and	and	CCONJ
inlawrev-25107	523	8	administrative	administrative	ADJ
inlawrev-25107	523	9	interpretations	interpretation	NOUN
inlawrev-25107	523	10	of	of	ADP
inlawrev-25107	523	11	u.s	u.s	PROPN
inlawrev-25107	523	12	.	.	PROPN
inlawrev-25107	523	13	public	public	ADJ
inlawrev-25107	523	14	law	law	NOUN
inlawrev-25107	523	15	86	86	NUM
inlawrev-25107	523	16	-	-	SYM
inlawrev-25107	523	17	272	272	NUM
inlawrev-25107	523	18	,	,	PUNCT
inlawrev-25107	523	19	38	38	NUM
inlawrev-25107	523	20	tax	tax	NOUN
inlawrev-25107	523	21	law	law	NOUN
inlawrev-25107	523	22	.	.	PUNCT
inlawrev-25107	524	1	293	293	NUM
inlawrev-25107	524	2	,	,	PUNCT
inlawrev-25107	524	3	296	296	NUM
inlawrev-25107	524	4	(	(	PUNCT
inlawrev-25107	524	5	1985	1985	NUM
inlawrev-25107	524	6	)	)	PUNCT
inlawrev-25107	524	7	.	.	PUNCT
inlawrev-25107	525	1	200	200	NUM
inlawrev-25107	525	2	.	.	PUNCT
inlawrev-25107	526	1	i	i	PRON
inlawrev-25107	526	2	d.	d.	PROPN
inlawrev-25107	526	3	at	at	ADP
inlawrev-25107	526	4	296	296	NUM
inlawrev-25107	526	5	-	-	SYM
inlawrev-25107	526	6	97	97	NUM
inlawrev-25107	526	7	.	.	PUNCT
inlawrev-25107	526	8	201	201	NUM
inlawrev-25107	526	9	.	.	PUNCT
inlawrev-25107	527	1	james	james	PROPN
inlawrev-25107	527	2	a.	a.	PROPN
inlawrev-25107	527	3	amdur	amdur	PROPN
inlawrev-25107	527	4	,	,	PUNCT
inlawrev-25107	527	5	annotation	annotation	NOUN
inlawrev-25107	527	6	,	,	PUNCT
inlawrev-25107	527	7	protection	protection	NOUN
inlawrev-25107	527	8	of	of	ADP
inlawrev-25107	527	9	out	out	ADP
inlawrev-25107	527	10	-	-	PUNCT
inlawrev-25107	527	11	of	of	ADP
inlawrev-25107	527	12	-	-	PUNCT
inlawrev-25107	527	13	state	state	NOUN
inlawrev-25107	527	14	sellers	seller	NOUN
inlawrev-25107	527	15	from	from	ADP
inlawrev-25107	527	16	state	state	NOUN
inlawrev-25107	527	17	income	income	NOUN
inlawrev-25107	527	18	tax	tax	NOUN
inlawrev-25107	527	19	by	by	ADP
inlawrev-25107	527	20	public	public	ADJ
inlawrev-25107	527	21	law	law	NOUN
inlawrev-25107	527	22	86	86	NUM
inlawrev-25107	527	23	-	-	SYM
inlawrev-25107	527	24	272	272	NUM
inlawrev-25107	527	25	,	,	PUNCT
inlawrev-25107	527	26	15	15	NUM
inlawrev-25107	527	27	u.s.c.a	u.s.c.a	PROPN
inlawrev-25107	527	28	.	.	PUNCT
inlawrev-25107	528	1	§	§	PROPN
inlawrev-25107	528	2	§	§	PROPN
inlawrev-25107	528	3	381	381	NUM
inlawrev-25107	528	4	to	to	PART
inlawrev-25107	528	5	384	384	NUM
inlawrev-25107	528	6	,	,	PUNCT
inlawrev-25107	528	7	182	182	NUM
inlawrev-25107	528	8	a.l.r	a.l.r	NOUN
inlawrev-25107	528	9	.	.	PUNCT
inlawrev-25107	529	1	fed	fed	PROPN
inlawrev-25107	529	2	.	.	PROPN
inlawrev-25107	529	3	291	291	NUM
inlawrev-25107	529	4	,	,	PUNCT
inlawrev-25107	529	5	§	§	PROPN
inlawrev-25107	529	6	2(a	2(a	NUM
inlawrev-25107	529	7	)	)	PUNCT
inlawrev-25107	529	8	(	(	PUNCT
inlawrev-25107	529	9	2002	2002	NUM
inlawrev-25107	529	10	)	)	PUNCT
inlawrev-25107	529	11	.	.	PUNCT
inlawrev-25107	530	1	202	202	NUM
inlawrev-25107	530	2	.	.	PUNCT
inlawrev-25107	530	3	tatarwicz	tatarwicz	PROPN
inlawrev-25107	530	4	,	,	PUNCT
inlawrev-25107	530	5	supra	supra	PROPN
inlawrev-25107	530	6	note	note	PROPN
inlawrev-25107	530	7	199	199	NUM
inlawrev-25107	530	8	,	,	PUNCT
inlawrev-25107	530	9	at	at	ADP
inlawrev-25107	530	10	297	297	NUM
inlawrev-25107	530	11	.	.	PUNCT
inlawrev-25107	530	12	203	203	NUM
inlawrev-25107	530	13	.	.	PUNCT
inlawrev-25107	531	1	amdur	amdur	PROPN
inlawrev-25107	531	2	,	,	PUNCT
inlawrev-25107	531	3	supra	supra	PROPN
inlawrev-25107	531	4	note	note	VERB
inlawrev-25107	531	5	200	200	NUM
inlawrev-25107	531	6	.	.	PUNCT
inlawrev-25107	532	1	204	204	NUM
inlawrev-25107	532	2	.	.	PUNCT
inlawrev-25107	533	1	tatarwicz	tatarwicz	PROPN
inlawrev-25107	533	2	,	,	PUNCT
inlawrev-25107	533	3	supra	supra	PROPN
inlawrev-25107	533	4	note	note	PROPN
inlawrev-25107	533	5	201	201	NUM
inlawrev-25107	533	6	,	,	PUNCT
inlawrev-25107	533	7	at	at	ADP
inlawrev-25107	533	8	293	293	NUM
inlawrev-25107	533	9	-	-	SYM
inlawrev-25107	533	10	94	94	NUM
inlawrev-25107	533	11	.	.	PUNCT
inlawrev-25107	533	12	205	205	NUM
inlawrev-25107	533	13	.	.	PUNCT
inlawrev-25107	534	1	i	i	PRON
inlawrev-25107	534	2	d.	d.	PROPN
inlawrev-25107	534	3	at	at	ADP
inlawrev-25107	534	4	294	294	NUM
inlawrev-25107	534	5	-	-	SYM
inlawrev-25107	534	6	95	95	NUM
inlawrev-25107	534	7	.	.	PUNCT
inlawrev-25107	535	1	206	206	NUM
inlawrev-25107	535	2	.	.	PUNCT
inlawrev-25107	536	1	limitations	limitation	NOUN
inlawrev-25107	536	2	on	on	ADP
inlawrev-25107	536	3	power	power	NOUN
inlawrev-25107	536	4	of	of	ADP
inlawrev-25107	536	5	states	state	NOUN
inlawrev-25107	536	6	to	to	PART
inlawrev-25107	536	7	tax	tax	VERB
inlawrev-25107	536	8	net	net	ADJ
inlawrev-25107	536	9	income	income	NOUN
inlawrev-25107	536	10	derived	derive	VERB
inlawrev-25107	536	11	from	from	ADP
inlawrev-25107	536	12	interstate	interstate	ADJ
inlawrev-25107	536	13	commerce	commerce	PROPN
inlawrev-25107	536	14	:	:	PUNCT
inlawrev-25107	536	15	p.l	p.l	PROPN
inlawrev-25107	536	16	.	.	PROPN
inlawrev-25107	536	17	86	86	NUM
inlawrev-25107	536	18	-	-	SYM
inlawrev-25107	536	19	272	272	NUM
inlawrev-25107	536	20	,	,	PUNCT
inlawrev-25107	536	21	108	108	NUM
inlawrev-25107	536	22	u.	u.	PROPN
inlawrev-25107	536	23	pa	pa	PROPN
inlawrev-25107	536	24	.	.	PUNCT
inlawrev-25107	536	25	l.	l.	PROPN
inlawrev-25107	536	26	rev	rev	PROPN
inlawrev-25107	536	27	.	.	PROPN
inlawrev-25107	536	28	1077	1077	NUM
inlawrev-25107	536	29	,	,	PUNCT
inlawrev-25107	536	30	1087	1087	NUM
inlawrev-25107	536	31	(	(	PUNCT
inlawrev-25107	536	32	1960	1960	NUM
inlawrev-25107	536	33	)	)	PUNCT
inlawrev-25107	536	34	.	.	PUNCT
inlawrev-25107	537	1	184	184	NUM
inlawrev-25107	537	2	indiana	indiana	PROPN
inlawrev-25107	537	3	law	law	PROPN
inlawrev-25107	537	4	review	review	NOUN
inlawrev-25107	537	5	[	[	X
inlawrev-25107	537	6	vol	vol	NOUN
inlawrev-25107	537	7	.	.	PUNCT
inlawrev-25107	537	8	53:163	53:163	NUM
inlawrev-25107	537	9	for	for	ADP
inlawrev-25107	537	10	the	the	DET
inlawrev-25107	537	11	purposes	purpose	NOUN
inlawrev-25107	537	12	of	of	ADP
inlawrev-25107	537	13	net	net	ADJ
inlawrev-25107	537	14	income	income	NOUN
inlawrev-25107	537	15	taxation	taxation	NOUN
inlawrev-25107	537	16	.	.	PUNCT
inlawrev-25107	537	17	”207	”207	VERB
inlawrev-25107	537	18	congress	congress	PROPN
inlawrev-25107	537	19	and	and	CCONJ
inlawrev-25107	537	20	lobbying	lobbying	NOUN
inlawrev-25107	537	21	groups	group	NOUN
inlawrev-25107	537	22	demonstrated	demonstrate	VERB
inlawrev-25107	537	23	in	in	ADP
inlawrev-25107	537	24	the	the	DET
inlawrev-25107	537	25	months	month	NOUN
inlawrev-25107	537	26	following	follow	VERB
inlawrev-25107	537	27	portland	portland	PROPN
inlawrev-25107	537	28	cement	cement	NOUN
inlawrev-25107	537	29	that	that	PRON
inlawrev-25107	537	30	they	they	PRON
inlawrev-25107	537	31	are	be	AUX
inlawrev-25107	537	32	capable	capable	ADJ
inlawrev-25107	537	33	of	of	ADP
inlawrev-25107	537	34	remedying	remedy	VERB
inlawrev-25107	537	35	mistakes	mistake	NOUN
inlawrev-25107	537	36	made	make	VERB
inlawrev-25107	537	37	by	by	ADP
inlawrev-25107	537	38	the	the	DET
inlawrev-25107	537	39	supreme	supreme	PROPN
inlawrev-25107	537	40	court	court	PROPN
inlawrev-25107	537	41	and	and	CCONJ
inlawrev-25107	537	42	filling	fill	VERB
inlawrev-25107	537	43	in	in	ADP
inlawrev-25107	537	44	gaps	gap	NOUN
inlawrev-25107	537	45	in	in	ADP
inlawrev-25107	537	46	the	the	DET
inlawrev-25107	537	47	court	court	NOUN
inlawrev-25107	537	48	’s	’s	PART
inlawrev-25107	537	49	decisions	decision	NOUN
inlawrev-25107	537	50	.	.	PUNCT
inlawrev-25107	538	1	a	a	DET
inlawrev-25107	538	2	congressional	congressional	ADJ
inlawrev-25107	538	3	action	action	NOUN
inlawrev-25107	538	4	establishing	establish	VERB
inlawrev-25107	538	5	the	the	DET
inlawrev-25107	538	6	limits	limit	NOUN
inlawrev-25107	538	7	of	of	ADP
inlawrev-25107	538	8	state	state	NOUN
inlawrev-25107	538	9	power	power	NOUN
inlawrev-25107	538	10	to	to	PART
inlawrev-25107	538	11	tax	tax	VERB
inlawrev-25107	538	12	remote	remote	ADJ
inlawrev-25107	538	13	sellers	seller	NOUN
inlawrev-25107	538	14	post	post	NOUN
inlawrev-25107	538	15	-	-	NOUN
inlawrev-25107	538	16	wayfair	wayfair	NOUN
inlawrev-25107	538	17	is	be	AUX
inlawrev-25107	538	18	possible	possible	ADJ
inlawrev-25107	538	19	,	,	PUNCT
inlawrev-25107	538	20	but	but	CCONJ
inlawrev-25107	538	21	must	must	AUX
inlawrev-25107	538	22	provide	provide	VERB
inlawrev-25107	538	23	clearly	clearly	ADV
inlawrev-25107	538	24	defined	define	VERB
inlawrev-25107	538	25	terms	term	NOUN
inlawrev-25107	538	26	and	and	CCONJ
inlawrev-25107	538	27	a	a	DET
inlawrev-25107	538	28	clear	clear	ADJ
inlawrev-25107	538	29	nexus	nexus	NOUN
inlawrev-25107	538	30	standard	standard	NOUN
inlawrev-25107	538	31	.	.	PUNCT
inlawrev-25107	539	1	e.	e.	PROPN
inlawrev-25107	539	2	the	the	DET
inlawrev-25107	539	3	way	way	NOUN
inlawrev-25107	539	4	forward	forward	ADV
inlawrev-25107	539	5	congressional	congressional	ADJ
inlawrev-25107	539	6	action	action	NOUN
inlawrev-25107	539	7	,	,	PUNCT
inlawrev-25107	539	8	not	not	PART
inlawrev-25107	539	9	prolonged	prolonged	ADJ
inlawrev-25107	539	10	litigation	litigation	NOUN
inlawrev-25107	539	11	,	,	PUNCT
inlawrev-25107	539	12	is	be	AUX
inlawrev-25107	539	13	the	the	DET
inlawrev-25107	539	14	way	way	NOUN
inlawrev-25107	539	15	forward	forward	ADV
inlawrev-25107	539	16	.	.	PUNCT
inlawrev-25107	540	1	congress	congress	PROPN
inlawrev-25107	540	2	must	must	AUX
inlawrev-25107	540	3	pass	pass	VERB
inlawrev-25107	540	4	a	a	DET
inlawrev-25107	540	5	law	law	NOUN
inlawrev-25107	540	6	that	that	PRON
inlawrev-25107	540	7	clearly	clearly	ADV
inlawrev-25107	540	8	defines	define	VERB
inlawrev-25107	540	9	what	what	PRON
inlawrev-25107	540	10	constitutes	constitute	VERB
inlawrev-25107	540	11	substantial	substantial	ADJ
inlawrev-25107	540	12	nexus	nexus	NOUN
inlawrev-25107	540	13	for	for	ADP
inlawrev-25107	540	14	the	the	DET
inlawrev-25107	540	15	purposes	purpose	NOUN
inlawrev-25107	540	16	of	of	ADP
inlawrev-25107	540	17	sales	sale	NOUN
inlawrev-25107	540	18	and	and	CCONJ
inlawrev-25107	540	19	use	use	VERB
inlawrev-25107	540	20	tax	tax	NOUN
inlawrev-25107	540	21	,	,	PUNCT
inlawrev-25107	540	22	mandates	mandate	NOUN
inlawrev-25107	540	23	that	that	PRON
inlawrev-25107	540	24	all	all	DET
inlawrev-25107	540	25	states	state	NOUN
inlawrev-25107	540	26	with	with	ADP
inlawrev-25107	540	27	a	a	DET
inlawrev-25107	540	28	sales	sale	NOUN
inlawrev-25107	540	29	and	and	CCONJ
inlawrev-25107	540	30	use	use	VERB
inlawrev-25107	540	31	tax	tax	NOUN
inlawrev-25107	540	32	scheme	scheme	NOUN
inlawrev-25107	540	33	comply	comply	NOUN
inlawrev-25107	540	34	with	with	ADP
inlawrev-25107	540	35	the	the	DET
inlawrev-25107	540	36	ssuta	ssuta	NOUN
inlawrev-25107	540	37	,	,	PUNCT
inlawrev-25107	540	38	and	and	CCONJ
inlawrev-25107	540	39	identifies	identify	VERB
inlawrev-25107	540	40	the	the	DET
inlawrev-25107	540	41	party	party	NOUN
inlawrev-25107	540	42	responsible	responsible	ADJ
inlawrev-25107	540	43	for	for	ADP
inlawrev-25107	540	44	the	the	DET
inlawrev-25107	540	45	collecting	collecting	NOUN
inlawrev-25107	540	46	and	and	CCONJ
inlawrev-25107	540	47	remitting	remitting	NOUN
inlawrev-25107	540	48	of	of	ADP
inlawrev-25107	540	49	sales	sale	NOUN
inlawrev-25107	540	50	and	and	CCONJ
inlawrev-25107	540	51	use	use	VERB
inlawrev-25107	540	52	tax	tax	NOUN
inlawrev-25107	540	53	.	.	PUNCT
inlawrev-25107	541	1	a	a	DET
inlawrev-25107	541	2	congressional	congressional	ADJ
inlawrev-25107	541	3	action	action	NOUN
inlawrev-25107	541	4	that	that	PRON
inlawrev-25107	541	5	accomplishes	accomplish	VERB
inlawrev-25107	541	6	these	these	DET
inlawrev-25107	541	7	three	three	NUM
inlawrev-25107	541	8	goals	goal	NOUN
inlawrev-25107	541	9	will	will	AUX
inlawrev-25107	541	10	provide	provide	VERB
inlawrev-25107	541	11	certainty	certainty	NOUN
inlawrev-25107	541	12	,	,	PUNCT
inlawrev-25107	541	13	uniformity	uniformity	NOUN
inlawrev-25107	541	14	,	,	PUNCT
inlawrev-25107	541	15	and	and	CCONJ
inlawrev-25107	541	16	ease	ease	NOUN
inlawrev-25107	541	17	of	of	ADP
inlawrev-25107	541	18	administration	administration	NOUN
inlawrev-25107	541	19	for	for	ADP
inlawrev-25107	541	20	states	state	NOUN
inlawrev-25107	541	21	and	and	CCONJ
inlawrev-25107	541	22	remote	remote	ADJ
inlawrev-25107	541	23	sellers	seller	NOUN
inlawrev-25107	541	24	.	.	PUNCT
inlawrev-25107	542	1	without	without	ADP
inlawrev-25107	542	2	a	a	DET
inlawrev-25107	542	3	congressionally	congressionally	ADV
inlawrev-25107	542	4	established	establish	VERB
inlawrev-25107	542	5	,	,	PUNCT
inlawrev-25107	542	6	bright	bright	ADJ
inlawrev-25107	542	7	-	-	PUNCT
inlawrev-25107	542	8	line	line	NOUN
inlawrev-25107	542	9	rule	rule	NOUN
inlawrev-25107	542	10	,	,	PUNCT
inlawrev-25107	542	11	the	the	DET
inlawrev-25107	542	12	war	war	NOUN
inlawrev-25107	542	13	for	for	ADP
inlawrev-25107	542	14	defining	define	VERB
inlawrev-25107	542	15	substantial	substantial	ADJ
inlawrev-25107	542	16	nexus	nexus	NOUN
inlawrev-25107	542	17	will	will	AUX
inlawrev-25107	542	18	rage	rage	VERB
inlawrev-25107	542	19	on	on	ADP
inlawrev-25107	542	20	.	.	PUNCT
inlawrev-25107	543	1	states	state	NOUN
inlawrev-25107	543	2	and	and	CCONJ
inlawrev-25107	543	3	businesses	business	NOUN
inlawrev-25107	543	4	will	will	AUX
inlawrev-25107	543	5	continue	continue	VERB
inlawrev-25107	543	6	to	to	PART
inlawrev-25107	543	7	find	find	VERB
inlawrev-25107	543	8	ways	way	NOUN
inlawrev-25107	543	9	around	around	ADP
inlawrev-25107	543	10	judicially	judicially	ADV
inlawrev-25107	543	11	established	establish	VERB
inlawrev-25107	543	12	standards	standard	NOUN
inlawrev-25107	543	13	,	,	PUNCT
inlawrev-25107	543	14	as	as	SCONJ
inlawrev-25107	543	15	they	they	PRON
inlawrev-25107	543	16	did	do	AUX
inlawrev-25107	543	17	for	for	ADP
inlawrev-25107	543	18	years	year	NOUN
inlawrev-25107	543	19	under	under	ADP
inlawrev-25107	543	20	the	the	DET
inlawrev-25107	543	21	quill	quill	NOUN
inlawrev-25107	543	22	regime.208	regime.208	VERB
inlawrev-25107	543	23	lobbyists	lobbyist	NOUN
inlawrev-25107	543	24	for	for	ADP
inlawrev-25107	543	25	the	the	DET
inlawrev-25107	543	26	remote	remote	ADJ
inlawrev-25107	543	27	sellers	seller	NOUN
inlawrev-25107	543	28	were	be	AUX
inlawrev-25107	543	29	consistently	consistently	ADV
inlawrev-25107	543	30	successful	successful	ADJ
inlawrev-25107	543	31	in	in	ADP
inlawrev-25107	543	32	maintaining	maintain	VERB
inlawrev-25107	543	33	the	the	DET
inlawrev-25107	543	34	status	status	NOUN
inlawrev-25107	543	35	quo.209	quo.209	VERB
inlawrev-25107	543	36	the	the	DET
inlawrev-25107	543	37	wayfair	wayfair	NOUN
inlawrev-25107	543	38	decision	decision	NOUN
inlawrev-25107	543	39	is	be	AUX
inlawrev-25107	543	40	certainly	certainly	ADV
inlawrev-25107	543	41	a	a	DET
inlawrev-25107	543	42	resounding	resounding	ADJ
inlawrev-25107	543	43	blow	blow	NOUN
inlawrev-25107	543	44	to	to	ADP
inlawrev-25107	543	45	their	their	PRON
inlawrev-25107	543	46	efforts	effort	NOUN
inlawrev-25107	543	47	to	to	PART
inlawrev-25107	543	48	avoid	avoid	VERB
inlawrev-25107	543	49	this	this	DET
inlawrev-25107	543	50	tax	tax	NOUN
inlawrev-25107	543	51	burden	burden	NOUN
inlawrev-25107	543	52	,	,	PUNCT
inlawrev-25107	543	53	but	but	CCONJ
inlawrev-25107	543	54	in	in	ADP
inlawrev-25107	543	55	the	the	DET
inlawrev-25107	543	56	absence	absence	NOUN
inlawrev-25107	543	57	of	of	ADP
inlawrev-25107	543	58	a	a	DET
inlawrev-25107	543	59	clear	clear	ADJ
inlawrev-25107	543	60	rule	rule	NOUN
inlawrev-25107	543	61	,	,	PUNCT
inlawrev-25107	543	62	there	there	PRON
inlawrev-25107	543	63	is	be	VERB
inlawrev-25107	543	64	still	still	ADV
inlawrev-25107	543	65	room	room	NOUN
inlawrev-25107	543	66	for	for	ADP
inlawrev-25107	543	67	remote	remote	ADJ
inlawrev-25107	543	68	sellers	seller	NOUN
inlawrev-25107	543	69	to	to	PART
inlawrev-25107	543	70	fight	fight	VERB
inlawrev-25107	543	71	back	back	ADV
inlawrev-25107	543	72	.	.	PUNCT
inlawrev-25107	544	1	a	a	DET
inlawrev-25107	544	2	clearly	clearly	ADV
inlawrev-25107	544	3	defined	define	VERB
inlawrev-25107	544	4	economic	economic	ADJ
inlawrev-25107	544	5	nexus	nexus	NOUN
inlawrev-25107	544	6	standard	standard	NOUN
inlawrev-25107	544	7	that	that	PRON
inlawrev-25107	544	8	establishes	establish	VERB
inlawrev-25107	544	9	nexus	nexus	NOUN
inlawrev-25107	544	10	based	base	VERB
inlawrev-25107	544	11	on	on	ADP
inlawrev-25107	544	12	the	the	DET
inlawrev-25107	544	13	amount	amount	NOUN
inlawrev-25107	544	14	of	of	ADP
inlawrev-25107	544	15	sales	sale	NOUN
inlawrev-25107	544	16	revenue	revenue	NOUN
inlawrev-25107	544	17	or	or	CCONJ
inlawrev-25107	544	18	number	number	NOUN
inlawrev-25107	544	19	of	of	ADP
inlawrev-25107	544	20	transactions	transaction	NOUN
inlawrev-25107	544	21	a	a	DET
inlawrev-25107	544	22	business	business	NOUN
inlawrev-25107	544	23	has	have	VERB
inlawrev-25107	544	24	within	within	ADP
inlawrev-25107	544	25	a	a	DET
inlawrev-25107	544	26	state	state	NOUN
inlawrev-25107	544	27	not	not	PART
inlawrev-25107	544	28	only	only	ADV
inlawrev-25107	544	29	follows	follow	VERB
inlawrev-25107	544	30	the	the	DET
inlawrev-25107	544	31	trends	trend	NOUN
inlawrev-25107	544	32	of	of	ADP
inlawrev-25107	544	33	state	state	NOUN
inlawrev-25107	544	34	legislation	legislation	NOUN
inlawrev-25107	544	35	post	post	NOUN
inlawrev-25107	544	36	-	-	NOUN
inlawrev-25107	544	37	wayfair	wayfair	NOUN
inlawrev-25107	544	38	,	,	PUNCT
inlawrev-25107	544	39	but	but	CCONJ
inlawrev-25107	544	40	also	also	ADV
inlawrev-25107	544	41	would	would	AUX
inlawrev-25107	544	42	provide	provide	VERB
inlawrev-25107	544	43	the	the	DET
inlawrev-25107	544	44	benefit	benefit	NOUN
inlawrev-25107	544	45	of	of	ADP
inlawrev-25107	544	46	certainty	certainty	NOUN
inlawrev-25107	544	47	and	and	CCONJ
inlawrev-25107	544	48	administrative	administrative	ADJ
inlawrev-25107	544	49	ease	ease	NOUN
inlawrev-25107	544	50	.	.	PUNCT
inlawrev-25107	545	1	businesses	business	NOUN
inlawrev-25107	545	2	would	would	AUX
inlawrev-25107	545	3	not	not	PART
inlawrev-25107	545	4	have	have	VERB
inlawrev-25107	545	5	to	to	PART
inlawrev-25107	545	6	comply	comply	VERB
inlawrev-25107	545	7	with	with	ADP
inlawrev-25107	545	8	fifty	fifty	NUM
inlawrev-25107	545	9	different	different	ADJ
inlawrev-25107	545	10	state	state	NOUN
inlawrev-25107	545	11	standards	standard	NOUN
inlawrev-25107	545	12	,	,	PUNCT
inlawrev-25107	545	13	but	but	CCONJ
inlawrev-25107	545	14	just	just	ADV
inlawrev-25107	545	15	one	one	NUM
inlawrev-25107	545	16	uniform	uniform	ADJ
inlawrev-25107	545	17	rule	rule	NOUN
inlawrev-25107	545	18	for	for	ADP
inlawrev-25107	545	19	collecting	collect	VERB
inlawrev-25107	545	20	and	and	CCONJ
inlawrev-25107	545	21	remitting	remit	VERB
inlawrev-25107	545	22	sales	sale	NOUN
inlawrev-25107	545	23	and	and	CCONJ
inlawrev-25107	545	24	use	use	VERB
inlawrev-25107	545	25	tax	tax	NOUN
inlawrev-25107	545	26	.	.	PUNCT
inlawrev-25107	546	1	a	a	DET
inlawrev-25107	546	2	practical	practical	ADJ
inlawrev-25107	546	3	and	and	CCONJ
inlawrev-25107	546	4	realistic	realistic	ADJ
inlawrev-25107	546	5	legislative	legislative	ADJ
inlawrev-25107	546	6	action	action	NOUN
inlawrev-25107	546	7	must	must	AUX
inlawrev-25107	546	8	work	work	VERB
inlawrev-25107	546	9	to	to	PART
inlawrev-25107	546	10	mitigate	mitigate	VERB
inlawrev-25107	546	11	the	the	DET
inlawrev-25107	546	12	cost	cost	NOUN
inlawrev-25107	546	13	of	of	ADP
inlawrev-25107	546	14	compliance	compliance	NOUN
inlawrev-25107	546	15	for	for	ADP
inlawrev-25107	546	16	businesses	business	NOUN
inlawrev-25107	546	17	while	while	SCONJ
inlawrev-25107	546	18	still	still	ADV
inlawrev-25107	546	19	assuring	assure	VERB
inlawrev-25107	546	20	that	that	SCONJ
inlawrev-25107	546	21	states	state	NOUN
inlawrev-25107	546	22	receive	receive	VERB
inlawrev-25107	546	23	the	the	DET
inlawrev-25107	546	24	tax	tax	NOUN
inlawrev-25107	546	25	revenue	revenue	NOUN
inlawrev-25107	546	26	from	from	ADP
inlawrev-25107	546	27	remote	remote	ADJ
inlawrev-25107	546	28	sellers	seller	NOUN
inlawrev-25107	546	29	and	and	CCONJ
inlawrev-25107	546	30	that	that	SCONJ
inlawrev-25107	546	31	the	the	DET
inlawrev-25107	546	32	law	law	NOUN
inlawrev-25107	546	33	conforms	conform	VERB
inlawrev-25107	546	34	with	with	ADP
inlawrev-25107	546	35	the	the	DET
inlawrev-25107	546	36	economic	economic	ADJ
inlawrev-25107	546	37	realities	reality	NOUN
inlawrev-25107	546	38	of	of	ADP
inlawrev-25107	546	39	the	the	DET
inlawrev-25107	546	40	times	time	NOUN
inlawrev-25107	546	41	.	.	PUNCT
inlawrev-25107	547	1	the	the	DET
inlawrev-25107	547	2	business	business	NOUN
inlawrev-25107	547	3	community	community	NOUN
inlawrev-25107	547	4	’s	’s	PART
inlawrev-25107	547	5	argument	argument	NOUN
inlawrev-25107	547	6	that	that	SCONJ
inlawrev-25107	547	7	the	the	DET
inlawrev-25107	547	8	cost	cost	NOUN
inlawrev-25107	547	9	of	of	ADP
inlawrev-25107	547	10	compliance	compliance	NOUN
inlawrev-25107	547	11	will	will	AUX
inlawrev-25107	547	12	create	create	VERB
inlawrev-25107	547	13	an	an	DET
inlawrev-25107	547	14	undue	undue	ADJ
inlawrev-25107	547	15	burden	burden	NOUN
inlawrev-25107	547	16	,	,	PUNCT
inlawrev-25107	547	17	while	while	SCONJ
inlawrev-25107	547	18	diluted	dilute	VERB
inlawrev-25107	547	19	by	by	ADP
inlawrev-25107	547	20	software	software	NOUN
inlawrev-25107	547	21	solutions	solution	NOUN
inlawrev-25107	547	22	as	as	ADP
inlawrev-25107	547	23	chief	chief	ADJ
inlawrev-25107	547	24	justice	justice	NOUN
inlawrev-25107	547	25	roberts	roberts	PROPN
inlawrev-25107	547	26	pointed	point	VERB
inlawrev-25107	547	27	out	out	ADP
inlawrev-25107	547	28	in	in	ADP
inlawrev-25107	547	29	his	his	PRON
inlawrev-25107	547	30	dissent	dissent	NOUN
inlawrev-25107	547	31	in	in	ADP
inlawrev-25107	547	32	wayfair	wayfair	NOUN
inlawrev-25107	547	33	,	,	PUNCT
inlawrev-25107	547	34	is	be	AUX
inlawrev-25107	547	35	not	not	PART
inlawrev-25107	547	36	entirely	entirely	ADV
inlawrev-25107	547	37	unfounded.210	unfounded.210	ADJ
inlawrev-25107	547	38	alas	alas	INTJ
inlawrev-25107	547	39	,	,	PUNCT
inlawrev-25107	547	40	in	in	ADP
inlawrev-25107	547	41	the	the	DET
inlawrev-25107	547	42	post	post	ADJ
inlawrev-25107	547	43	-	-	ADJ
inlawrev-25107	547	44	wayfair	wayfair	ADJ
inlawrev-25107	547	45	world	world	NOUN
inlawrev-25107	547	46	,	,	PUNCT
inlawrev-25107	547	47	remote	remote	ADJ
inlawrev-25107	547	48	sellers	seller	NOUN
inlawrev-25107	547	49	will	will	AUX
inlawrev-25107	547	50	have	have	VERB
inlawrev-25107	547	51	to	to	PART
inlawrev-25107	547	52	comply	comply	VERB
inlawrev-25107	547	53	.	.	PUNCT
inlawrev-25107	548	1	what	what	PRON
inlawrev-25107	548	2	remains	remain	VERB
inlawrev-25107	548	3	to	to	PART
inlawrev-25107	548	4	be	be	AUX
inlawrev-25107	548	5	established	establish	VERB
inlawrev-25107	548	6	is	be	AUX
inlawrev-25107	548	7	the	the	DET
inlawrev-25107	548	8	extent	extent	NOUN
inlawrev-25107	548	9	to	to	PART
inlawrev-25107	548	10	which	which	PRON
inlawrev-25107	548	11	remote	remote	ADJ
inlawrev-25107	548	12	sellers	seller	NOUN
inlawrev-25107	548	13	must	must	AUX
inlawrev-25107	548	14	comply	comply	VERB
inlawrev-25107	548	15	.	.	PUNCT
inlawrev-25107	549	1	it	it	PRON
inlawrev-25107	549	2	is	be	AUX
inlawrev-25107	549	3	clear	clear	ADJ
inlawrev-25107	549	4	that	that	SCONJ
inlawrev-25107	549	5	some	some	DET
inlawrev-25107	549	6	small	small	ADJ
inlawrev-25107	549	7	businesses	business	NOUN
inlawrev-25107	549	8	will	will	AUX
inlawrev-25107	549	9	escape	escape	VERB
inlawrev-25107	549	10	wayfair	wayfair	NOUN
inlawrev-25107	549	11	’s	’s	PART
inlawrev-25107	549	12	grasp	grasp	NOUN
inlawrev-25107	549	13	,	,	PUNCT
inlawrev-25107	549	14	but	but	CCONJ
inlawrev-25107	549	15	for	for	ADP
inlawrev-25107	549	16	businesses	business	NOUN
inlawrev-25107	549	17	that	that	PRON
inlawrev-25107	549	18	exceed	exceed	VERB
inlawrev-25107	549	19	any	any	DET
inlawrev-25107	549	20	de	de	X
inlawrev-25107	549	21	minimis	minimis	NOUN
inlawrev-25107	549	22	threshold	threshold	NOUN
inlawrev-25107	549	23	,	,	PUNCT
inlawrev-25107	549	24	compliance	compliance	NOUN
inlawrev-25107	549	25	may	may	AUX
inlawrev-25107	549	26	not	not	PART
inlawrev-25107	549	27	be	be	AUX
inlawrev-25107	549	28	a	a	DET
inlawrev-25107	549	29	walk	walk	NOUN
inlawrev-25107	549	30	in	in	ADP
inlawrev-25107	549	31	the	the	DET
inlawrev-25107	549	32	park	park	NOUN
inlawrev-25107	549	33	.	.	PUNCT
inlawrev-25107	550	1	the	the	DET
inlawrev-25107	550	2	court	court	NOUN
inlawrev-25107	550	3	points	point	VERB
inlawrev-25107	550	4	out	out	ADP
inlawrev-25107	550	5	in	in	ADP
inlawrev-25107	550	6	quill	quill	NOUN
inlawrev-25107	550	7	that	that	SCONJ
inlawrev-25107	550	8	there	there	PRON
inlawrev-25107	550	9	are	be	VERB
inlawrev-25107	550	10	6,000	6,000	NUM
inlawrev-25107	550	11	different	different	ADJ
inlawrev-25107	550	12	taxing	tax	VERB
inlawrev-25107	550	13	jurisdictions;211	jurisdictions;211	PROPN
inlawrev-25107	550	14	however	however	ADV
inlawrev-25107	550	15	,	,	PUNCT
inlawrev-25107	550	16	this	this	DET
inlawrev-25107	550	17	number	number	NOUN
inlawrev-25107	550	18	is	be	AUX
inlawrev-25107	550	19	misleading	misleading	ADJ
inlawrev-25107	550	20	.	.	PUNCT
inlawrev-25107	551	1	not	not	PART
inlawrev-25107	551	2	all	all	PRON
inlawrev-25107	551	3	of	of	ADP
inlawrev-25107	551	4	the	the	DET
inlawrev-25107	551	5	6,000	6,000	NUM
inlawrev-25107	551	6	taxing	tax	VERB
inlawrev-25107	551	7	jurisdictions	jurisdiction	NOUN
inlawrev-25107	551	8	have	have	AUX
inlawrev-25107	551	9	unique	unique	ADJ
inlawrev-25107	551	10	207	207	NUM
inlawrev-25107	551	11	.	.	PUNCT
inlawrev-25107	552	1	i	i	PRON
inlawrev-25107	552	2	d.	d.	PROPN
inlawrev-25107	552	3	at	at	ADP
inlawrev-25107	552	4	1083	1083	NUM
inlawrev-25107	552	5	.	.	PUNCT
inlawrev-25107	553	1	208	208	NUM
inlawrev-25107	553	2	.	.	PUNCT
inlawrev-25107	553	3	see	see	VERB
inlawrev-25107	553	4	generally	generally	ADV
inlawrev-25107	553	5	,	,	PUNCT
inlawrev-25107	553	6	vergel	vergel	NOUN
inlawrev-25107	553	7	de	de	X
inlawrev-25107	553	8	dios	dios	X
inlawrev-25107	553	9	et	et	PROPN
inlawrev-25107	553	10	al	al	PROPN
inlawrev-25107	553	11	.	.	PROPN
inlawrev-25107	553	12	,	,	PUNCT
inlawrev-25107	553	13	supra	supra	PROPN
inlawrev-25107	553	14	note	note	PROPN
inlawrev-25107	553	15	67	67	NUM
inlawrev-25107	553	16	.	.	PUNCT
inlawrev-25107	554	1	209	209	NUM
inlawrev-25107	554	2	.	.	PUNCT
inlawrev-25107	555	1	i	i	PRON
inlawrev-25107	555	2	d.	d.	PROPN
inlawrev-25107	555	3	210	210	NUM
inlawrev-25107	555	4	.	.	PUNCT
inlawrev-25107	556	1	south	south	PROPN
inlawrev-25107	556	2	dakota	dakota	PROPN
inlawrev-25107	556	3	v.	v.	ADP
inlawrev-25107	556	4	wayfair	wayfair	PROPN
inlawrev-25107	556	5	,	,	PUNCT
inlawrev-25107	556	6	138	138	NUM
inlawrev-25107	556	7	s.	s.	PROPN
inlawrev-25107	556	8	ct	ct	PROPN
inlawrev-25107	556	9	.	.	PROPN
inlawrev-25107	556	10	2080	2080	NUM
inlawrev-25107	556	11	,	,	PUNCT
inlawrev-25107	556	12	2103	2103	NUM
inlawrev-25107	556	13	-	-	SYM
inlawrev-25107	556	14	04	04	NUM
inlawrev-25107	556	15	(	(	PUNCT
inlawrev-25107	556	16	2018	2018	NUM
inlawrev-25107	556	17	)	)	PUNCT
inlawrev-25107	556	18	(	(	PUNCT
inlawrev-25107	556	19	roberts	roberts	PROPN
inlawrev-25107	556	20	,	,	PUNCT
inlawrev-25107	556	21	c.j	c.j	PROPN
inlawrev-25107	556	22	.	.	PROPN
inlawrev-25107	556	23	,	,	PUNCT
inlawrev-25107	556	24	dissenting	dissent	VERB
inlawrev-25107	556	25	)	)	PUNCT
inlawrev-25107	556	26	.	.	PUNCT
inlawrev-25107	557	1	211	211	NUM
inlawrev-25107	557	2	.	.	PUNCT
inlawrev-25107	557	3	quill	quill	PROPN
inlawrev-25107	557	4	corp	corp	PROPN
inlawrev-25107	557	5	.	.	PROPN
inlawrev-25107	557	6	v.	v.	ADP
inlawrev-25107	557	7	north	north	PROPN
inlawrev-25107	557	8	dakota	dakota	PROPN
inlawrev-25107	557	9	,	,	PUNCT
inlawrev-25107	557	10	504	504	NUM
inlawrev-25107	557	11	u.s	u.s	PROPN
inlawrev-25107	557	12	.	.	PROPN
inlawrev-25107	557	13	298	298	NUM
inlawrev-25107	557	14	,	,	PUNCT
inlawrev-25107	557	15	313	313	NUM
inlawrev-25107	557	16	(	(	PUNCT
inlawrev-25107	557	17	1992	1992	NUM
inlawrev-25107	557	18	)	)	PUNCT
inlawrev-25107	557	19	.	.	PUNCT
inlawrev-25107	558	1	2020	2020	NUM
inlawrev-25107	558	2	]	]	PUNCT
inlawrev-25107	558	3	finding	find	VERB
inlawrev-25107	558	4	the	the	DET
inlawrev-25107	558	5	way	way	NOUN
inlawrev-25107	558	6	185	185	NUM
inlawrev-25107	558	7	sales	sale	NOUN
inlawrev-25107	558	8	tax	tax	NOUN
inlawrev-25107	558	9	and	and	CCONJ
inlawrev-25107	558	10	use	use	VERB
inlawrev-25107	558	11	tax	tax	NOUN
inlawrev-25107	558	12	rates.212	rates.212	NOUN
inlawrev-25107	558	13	moreover	moreover	ADV
inlawrev-25107	558	14	,	,	PUNCT
inlawrev-25107	558	15	for	for	ADP
inlawrev-25107	558	16	the	the	DET
inlawrev-25107	558	17	twenty	twenty	NUM
inlawrev-25107	558	18	-	-	PUNCT
inlawrev-25107	558	19	three	three	NUM
inlawrev-25107	558	20	states	state	NOUN
inlawrev-25107	558	21	that	that	PRON
inlawrev-25107	558	22	are	be	AUX
inlawrev-25107	558	23	members	member	NOUN
inlawrev-25107	558	24	of	of	ADP
inlawrev-25107	558	25	the	the	DET
inlawrev-25107	558	26	ssuta	ssuta	NOUN
inlawrev-25107	558	27	,	,	PUNCT
inlawrev-25107	558	28	harmonization	harmonization	NOUN
inlawrev-25107	558	29	of	of	ADP
inlawrev-25107	558	30	state	state	NOUN
inlawrev-25107	558	31	sales	sale	NOUN
inlawrev-25107	558	32	tax	tax	NOUN
inlawrev-25107	558	33	is	be	AUX
inlawrev-25107	558	34	a	a	DET
inlawrev-25107	558	35	requirement.213	requirement.213	NOUN
inlawrev-25107	558	36	still	still	ADV
inlawrev-25107	558	37	,	,	PUNCT
inlawrev-25107	558	38	especially	especially	ADV
inlawrev-25107	558	39	for	for	ADP
inlawrev-25107	558	40	start	start	NOUN
inlawrev-25107	558	41	-	-	PUNCT
inlawrev-25107	558	42	ups	up	NOUN
inlawrev-25107	558	43	and	and	CCONJ
inlawrev-25107	558	44	smaller	small	ADJ
inlawrev-25107	558	45	remote	remote	ADJ
inlawrev-25107	558	46	sellers	seller	NOUN
inlawrev-25107	558	47	,	,	PUNCT
inlawrev-25107	558	48	if	if	SCONJ
inlawrev-25107	558	49	all	all	DET
inlawrev-25107	558	50	state	state	NOUN
inlawrev-25107	558	51	laws	law	NOUN
inlawrev-25107	558	52	are	be	AUX
inlawrev-25107	558	53	not	not	PART
inlawrev-25107	558	54	harmonized	harmonized	ADJ
inlawrev-25107	558	55	,	,	PUNCT
inlawrev-25107	558	56	the	the	DET
inlawrev-25107	558	57	cost	cost	NOUN
inlawrev-25107	558	58	of	of	ADP
inlawrev-25107	558	59	compliance	compliance	NOUN
inlawrev-25107	558	60	with	with	ADP
inlawrev-25107	558	61	different	different	ADJ
inlawrev-25107	558	62	sales	sale	NOUN
inlawrev-25107	558	63	and	and	CCONJ
inlawrev-25107	558	64	use	use	VERB
inlawrev-25107	558	65	tax	tax	NOUN
inlawrev-25107	558	66	rates	rate	NOUN
inlawrev-25107	558	67	and	and	CCONJ
inlawrev-25107	558	68	nexus	nexus	NOUN
inlawrev-25107	558	69	requirements	requirement	NOUN
inlawrev-25107	558	70	of	of	ADP
inlawrev-25107	558	71	even	even	ADV
inlawrev-25107	558	72	a	a	DET
inlawrev-25107	558	73	fraction	fraction	NOUN
inlawrev-25107	558	74	of	of	ADP
inlawrev-25107	558	75	the	the	DET
inlawrev-25107	558	76	6,000	6,000	NUM
inlawrev-25107	558	77	total	total	ADJ
inlawrev-25107	558	78	taxing	tax	VERB
inlawrev-25107	558	79	jurisdictions	jurisdiction	NOUN
inlawrev-25107	558	80	is	be	AUX
inlawrev-25107	558	81	daunting	daunt	VERB
inlawrev-25107	558	82	.	.	PUNCT
inlawrev-25107	559	1	software	software	NOUN
inlawrev-25107	559	2	that	that	PRON
inlawrev-25107	559	3	facilitates	facilitate	VERB
inlawrev-25107	559	4	the	the	DET
inlawrev-25107	559	5	compliance	compliance	NOUN
inlawrev-25107	559	6	with	with	ADP
inlawrev-25107	559	7	sales	sale	NOUN
inlawrev-25107	559	8	and	and	CCONJ
inlawrev-25107	559	9	use	use	VERB
inlawrev-25107	559	10	tax	tax	NOUN
inlawrev-25107	559	11	remittance	remittance	NOUN
inlawrev-25107	559	12	is	be	AUX
inlawrev-25107	559	13	not	not	PART
inlawrev-25107	559	14	cheap	cheap	ADJ
inlawrev-25107	559	15	,	,	PUNCT
inlawrev-25107	559	16	but	but	CCONJ
inlawrev-25107	559	17	it	it	PRON
inlawrev-25107	559	18	is	be	AUX
inlawrev-25107	559	19	available	available	ADJ
inlawrev-25107	559	20	and	and	CCONJ
inlawrev-25107	559	21	included	include	VERB
inlawrev-25107	559	22	in	in	ADP
inlawrev-25107	559	23	membership	membership	NOUN
inlawrev-25107	559	24	with	with	ADP
inlawrev-25107	559	25	the	the	DET
inlawrev-25107	559	26	ssuta.214	ssuta.214	ADV
inlawrev-25107	559	27	practically	practically	ADV
inlawrev-25107	559	28	speaking	speak	VERB
inlawrev-25107	559	29	,	,	PUNCT
inlawrev-25107	559	30	the	the	DET
inlawrev-25107	559	31	cost	cost	NOUN
inlawrev-25107	559	32	of	of	ADP
inlawrev-25107	559	33	compliance	compliance	NOUN
inlawrev-25107	559	34	is	be	AUX
inlawrev-25107	559	35	a	a	DET
inlawrev-25107	559	36	legitimate	legitimate	ADJ
inlawrev-25107	559	37	concern	concern	NOUN
inlawrev-25107	559	38	,	,	PUNCT
inlawrev-25107	559	39	and	and	CCONJ
inlawrev-25107	559	40	perhaps	perhaps	ADV
inlawrev-25107	559	41	the	the	DET
inlawrev-25107	559	42	most	most	ADV
inlawrev-25107	559	43	significant	significant	ADJ
inlawrev-25107	559	44	barrier	barrier	NOUN
inlawrev-25107	559	45	to	to	ADP
inlawrev-25107	559	46	a	a	DET
inlawrev-25107	559	47	new	new	ADJ
inlawrev-25107	559	48	equilibrium	equilibrium	NOUN
inlawrev-25107	559	49	for	for	ADP
inlawrev-25107	559	50	states	state	NOUN
inlawrev-25107	559	51	and	and	CCONJ
inlawrev-25107	559	52	remote	remote	ADJ
inlawrev-25107	559	53	sellers.215	sellers.215	NOUN
inlawrev-25107	559	54	businesses	business	NOUN
inlawrev-25107	559	55	and	and	CCONJ
inlawrev-25107	559	56	tax	tax	NOUN
inlawrev-25107	559	57	software	software	NOUN
inlawrev-25107	559	58	companies	company	NOUN
inlawrev-25107	559	59	both	both	PRON
inlawrev-25107	559	60	recognize	recognize	VERB
inlawrev-25107	559	61	the	the	DET
inlawrev-25107	559	62	challenges	challenge	NOUN
inlawrev-25107	559	63	ahead	ahead	ADV
inlawrev-25107	559	64	.	.	PUNCT
inlawrev-25107	560	1	when	when	SCONJ
inlawrev-25107	560	2	asked	ask	VERB
inlawrev-25107	560	3	about	about	ADP
inlawrev-25107	560	4	navigating	navigate	VERB
inlawrev-25107	560	5	the	the	DET
inlawrev-25107	560	6	new	new	ADJ
inlawrev-25107	560	7	landscape	landscape	NOUN
inlawrev-25107	560	8	,	,	PUNCT
inlawrev-25107	560	9	david	david	PROPN
inlawrev-25107	560	10	campbell	campbell	PROPN
inlawrev-25107	560	11	,	,	PUNCT
inlawrev-25107	560	12	ceo	ceo	PROPN
inlawrev-25107	560	13	of	of	ADP
inlawrev-25107	560	14	taxcloud	taxcloud	NOUN
inlawrev-25107	560	15	,	,	PUNCT
inlawrev-25107	560	16	responded	respond	VERB
inlawrev-25107	560	17	,	,	PUNCT
inlawrev-25107	560	18	“	"	PUNCT
inlawrev-25107	560	19	the	the	DET
inlawrev-25107	560	20	first	first	ADJ
inlawrev-25107	560	21	thing	thing	NOUN
inlawrev-25107	560	22	i	i	PRON
inlawrev-25107	560	23	tell	tell	VERB
inlawrev-25107	560	24	merchants	merchant	NOUN
inlawrev-25107	560	25	when	when	SCONJ
inlawrev-25107	560	26	they	they	PRON
inlawrev-25107	560	27	call	call	VERB
inlawrev-25107	560	28	is	be	AUX
inlawrev-25107	560	29	to	to	PART
inlawrev-25107	560	30	calm	calm	VERB
inlawrev-25107	560	31	down	down	ADP
inlawrev-25107	560	32	.	.	PUNCT
inlawrev-25107	560	33	.	.	PUNCT
inlawrev-25107	560	34	.	.	PUNCT
inlawrev-25107	561	1	.	.	PUNCT
inlawrev-25107	562	1	it	it	PRON
inlawrev-25107	562	2	’s	’	VERB
inlawrev-25107	562	3	understandable	understandable	ADJ
inlawrev-25107	562	4	to	to	PART
inlawrev-25107	562	5	be	be	AUX
inlawrev-25107	562	6	confused	confuse	VERB
inlawrev-25107	562	7	—	—	PUNCT
inlawrev-25107	562	8	this	this	PRON
inlawrev-25107	562	9	is	be	AUX
inlawrev-25107	562	10	definitely	definitely	ADV
inlawrev-25107	562	11	a	a	DET
inlawrev-25107	562	12	daunting	daunt	VERB
inlawrev-25107	562	13	change	change	NOUN
inlawrev-25107	562	14	—	—	PUNCT
inlawrev-25107	562	15	but	but	CCONJ
inlawrev-25107	562	16	all	all	DET
inlawrev-25107	562	17	the	the	DET
inlawrev-25107	562	18	necessary	necessary	ADJ
inlawrev-25107	562	19	tools	tool	NOUN
inlawrev-25107	562	20	are	be	AUX
inlawrev-25107	562	21	already	already	ADV
inlawrev-25107	562	22	out	out	ADV
inlawrev-25107	562	23	there	there	ADV
inlawrev-25107	562	24	,	,	PUNCT
inlawrev-25107	562	25	readily	readily	ADV
inlawrev-25107	562	26	available	available	ADJ
inlawrev-25107	562	27	to	to	ADP
inlawrev-25107	562	28	sellers	seller	NOUN
inlawrev-25107	562	29	.	.	PUNCT
inlawrev-25107	563	1	”216	”216	VERB
inlawrev-25107	563	2	the	the	DET
inlawrev-25107	563	3	simple	simple	ADJ
inlawrev-25107	563	4	reality	reality	NOUN
inlawrev-25107	563	5	is	be	AUX
inlawrev-25107	563	6	that	that	SCONJ
inlawrev-25107	563	7	businesses	business	NOUN
inlawrev-25107	563	8	need	need	VERB
inlawrev-25107	563	9	this	this	DET
inlawrev-25107	563	10	software	software	NOUN
inlawrev-25107	563	11	,	,	PUNCT
inlawrev-25107	563	12	even	even	ADV
inlawrev-25107	563	13	more	more	ADV
inlawrev-25107	563	14	so	so	SCONJ
inlawrev-25107	563	15	post	post	ADJ
inlawrev-25107	563	16	-	-	NOUN
inlawrev-25107	563	17	wayfair	wayfair	NOUN
inlawrev-25107	563	18	.	.	PUNCT
inlawrev-25107	564	1	many	many	ADJ
inlawrev-25107	564	2	smaller	small	ADJ
inlawrev-25107	564	3	or	or	CCONJ
inlawrev-25107	564	4	less	less	ADV
inlawrev-25107	564	5	sophisticated	sophisticated	ADJ
inlawrev-25107	564	6	businesses	business	NOUN
inlawrev-25107	564	7	will	will	AUX
inlawrev-25107	564	8	not	not	PART
inlawrev-25107	564	9	have	have	VERB
inlawrev-25107	564	10	the	the	DET
inlawrev-25107	564	11	expertise	expertise	NOUN
inlawrev-25107	564	12	to	to	PART
inlawrev-25107	564	13	navigate	navigate	VERB
inlawrev-25107	564	14	the	the	DET
inlawrev-25107	564	15	myriad	myriad	NOUN
inlawrev-25107	564	16	of	of	ADP
inlawrev-25107	564	17	taxing	tax	VERB
inlawrev-25107	564	18	jurisdictions.217	jurisdictions.217	PROPN
inlawrev-25107	564	19	access	access	NOUN
inlawrev-25107	564	20	to	to	ADP
inlawrev-25107	564	21	an	an	DET
inlawrev-25107	564	22	easy	easy	ADJ
inlawrev-25107	564	23	-	-	PUNCT
inlawrev-25107	564	24	touse	touse	NOUN
inlawrev-25107	564	25	software	software	NOUN
inlawrev-25107	564	26	mitigates	mitigate	NOUN
inlawrev-25107	564	27	that	that	DET
inlawrev-25107	564	28	problem	problem	NOUN
inlawrev-25107	564	29	.	.	PUNCT
inlawrev-25107	565	1	not	not	PART
inlawrev-25107	565	2	only	only	ADV
inlawrev-25107	565	3	do	do	AUX
inlawrev-25107	565	4	the	the	DET
inlawrev-25107	565	5	member	member	NOUN
inlawrev-25107	565	6	states	state	NOUN
inlawrev-25107	565	7	of	of	ADP
inlawrev-25107	565	8	the	the	DET
inlawrev-25107	565	9	ssuta	ssuta	ADJ
inlawrev-25107	565	10	pay	pay	NOUN
inlawrev-25107	565	11	for	for	ADP
inlawrev-25107	565	12	sellers	seller	NOUN
inlawrev-25107	565	13	to	to	PART
inlawrev-25107	565	14	have	have	VERB
inlawrev-25107	565	15	access	access	NOUN
inlawrev-25107	565	16	to	to	ADP
inlawrev-25107	565	17	sales	sale	NOUN
inlawrev-25107	565	18	tax	tax	NOUN
inlawrev-25107	565	19	software	software	NOUN
inlawrev-25107	565	20	,	,	PUNCT
inlawrev-25107	565	21	but	but	CCONJ
inlawrev-25107	565	22	the	the	DET
inlawrev-25107	565	23	ssuta	ssuta	NOUN
inlawrev-25107	565	24	also	also	ADV
inlawrev-25107	565	25	allows	allow	VERB
inlawrev-25107	565	26	for	for	SCONJ
inlawrev-25107	565	27	sellers	seller	NOUN
inlawrev-25107	565	28	to	to	PART
inlawrev-25107	565	29	hire	hire	VERB
inlawrev-25107	565	30	a	a	DET
inlawrev-25107	565	31	certified	certify	VERB
inlawrev-25107	565	32	service	service	NOUN
inlawrev-25107	565	33	provider	provider	NOUN
inlawrev-25107	565	34	to	to	PART
inlawrev-25107	565	35	handle	handle	VERB
inlawrev-25107	565	36	their	their	PRON
inlawrev-25107	565	37	sales	sale	NOUN
inlawrev-25107	565	38	tax	tax	NOUN
inlawrev-25107	565	39	remittance	remittance	NOUN
inlawrev-25107	565	40	on	on	ADP
inlawrev-25107	565	41	the	the	DET
inlawrev-25107	565	42	member	member	NOUN
inlawrev-25107	565	43	states	state	NOUN
inlawrev-25107	565	44	’	’	PART
inlawrev-25107	565	45	dime	dime	NOUN
inlawrev-25107	565	46	and	and	CCONJ
inlawrev-25107	565	47	,	,	PUNCT
inlawrev-25107	565	48	for	for	ADP
inlawrev-25107	565	49	sellers	seller	NOUN
inlawrev-25107	565	50	that	that	PRON
inlawrev-25107	565	51	have	have	AUX
inlawrev-25107	565	52	developed	develop	VERB
inlawrev-25107	565	53	their	their	PRON
inlawrev-25107	565	54	own	own	ADJ
inlawrev-25107	565	55	software	software	NOUN
inlawrev-25107	565	56	,	,	PUNCT
inlawrev-25107	565	57	the	the	DET
inlawrev-25107	565	58	ssuta	ssuta	NOUN
inlawrev-25107	565	59	allows	allow	VERB
inlawrev-25107	565	60	for	for	SCONJ
inlawrev-25107	565	61	such	such	ADJ
inlawrev-25107	565	62	software	software	NOUN
inlawrev-25107	565	63	to	to	PART
inlawrev-25107	565	64	be	be	AUX
inlawrev-25107	565	65	certified.218	certified.218	ADJ
inlawrev-25107	565	66	if	if	SCONJ
inlawrev-25107	565	67	remote	remote	ADJ
inlawrev-25107	565	68	sellers	seller	NOUN
inlawrev-25107	565	69	are	be	AUX
inlawrev-25107	565	70	required	require	VERB
inlawrev-25107	565	71	to	to	PART
inlawrev-25107	565	72	remit	remit	VERB
inlawrev-25107	565	73	sales	sale	NOUN
inlawrev-25107	565	74	and	and	CCONJ
inlawrev-25107	565	75	use	use	VERB
inlawrev-25107	565	76	tax	tax	NOUN
inlawrev-25107	565	77	from	from	ADP
inlawrev-25107	565	78	such	such	DET
inlawrev-25107	565	79	a	a	DET
inlawrev-25107	565	80	vast	vast	ADJ
inlawrev-25107	565	81	array	array	NOUN
inlawrev-25107	565	82	of	of	ADP
inlawrev-25107	565	83	taxing	tax	VERB
inlawrev-25107	565	84	jurisdictions	jurisdiction	NOUN
inlawrev-25107	565	85	,	,	PUNCT
inlawrev-25107	565	86	states	state	NOUN
inlawrev-25107	565	87	should	should	AUX
inlawrev-25107	565	88	be	be	AUX
inlawrev-25107	565	89	willing	willing	ADJ
inlawrev-25107	565	90	to	to	PART
inlawrev-25107	565	91	meet	meet	VERB
inlawrev-25107	565	92	sellers	seller	NOUN
inlawrev-25107	565	93	in	in	ADP
inlawrev-25107	565	94	the	the	DET
inlawrev-25107	565	95	middle	middle	NOUN
inlawrev-25107	565	96	and	and	CCONJ
inlawrev-25107	565	97	provide	provide	VERB
inlawrev-25107	565	98	access	access	NOUN
inlawrev-25107	565	99	to	to	ADP
inlawrev-25107	565	100	software	software	NOUN
inlawrev-25107	565	101	.	.	PUNCT
inlawrev-25107	566	1	so	so	ADV
inlawrev-25107	566	2	long	long	ADV
inlawrev-25107	566	3	as	as	SCONJ
inlawrev-25107	566	4	the	the	DET
inlawrev-25107	566	5	cost	cost	NOUN
inlawrev-25107	566	6	of	of	ADP
inlawrev-25107	566	7	the	the	DET
inlawrev-25107	566	8	software	software	NOUN
inlawrev-25107	566	9	does	do	AUX
inlawrev-25107	566	10	not	not	PART
inlawrev-25107	566	11	exceed	exceed	VERB
inlawrev-25107	566	12	the	the	DET
inlawrev-25107	566	13	additional	additional	ADJ
inlawrev-25107	566	14	revenue	revenue	NOUN
inlawrev-25107	566	15	states	state	NOUN
inlawrev-25107	566	16	are	be	AUX
inlawrev-25107	566	17	able	able	ADJ
inlawrev-25107	566	18	to	to	PART
inlawrev-25107	566	19	generate	generate	VERB
inlawrev-25107	566	20	,	,	PUNCT
inlawrev-25107	566	21	states	state	NOUN
inlawrev-25107	566	22	should	should	AUX
inlawrev-25107	566	23	consider	consider	VERB
inlawrev-25107	566	24	this	this	PRON
inlawrev-25107	566	25	a	a	DET
inlawrev-25107	566	26	victory	victory	NOUN
inlawrev-25107	566	27	.	.	PUNCT
inlawrev-25107	567	1	further	far	ADV
inlawrev-25107	567	2	,	,	PUNCT
inlawrev-25107	567	3	the	the	DET
inlawrev-25107	567	4	sellers	seller	NOUN
inlawrev-25107	567	5	that	that	PRON
inlawrev-25107	567	6	are	be	AUX
inlawrev-25107	567	7	likely	likely	ADJ
inlawrev-25107	567	8	to	to	PART
inlawrev-25107	567	9	be	be	AUX
inlawrev-25107	567	10	the	the	DET
inlawrev-25107	567	11	most	most	ADV
inlawrev-25107	567	12	cost	cost	NOUN
inlawrev-25107	567	13	-	-	PUNCT
inlawrev-25107	567	14	intensive	intensive	ADJ
inlawrev-25107	567	15	for	for	ADP
inlawrev-25107	567	16	the	the	DET
inlawrev-25107	567	17	purposes	purpose	NOUN
inlawrev-25107	567	18	of	of	ADP
inlawrev-25107	567	19	sales	sale	NOUN
inlawrev-25107	567	20	tax	tax	NOUN
inlawrev-25107	567	21	software	software	NOUN
inlawrev-25107	567	22	are	be	AUX
inlawrev-25107	567	23	likely	likely	ADJ
inlawrev-25107	567	24	to	to	PART
inlawrev-25107	567	25	be	be	AUX
inlawrev-25107	567	26	the	the	DET
inlawrev-25107	567	27	sellers	seller	NOUN
inlawrev-25107	567	28	who	who	PRON
inlawrev-25107	567	29	have	have	AUX
inlawrev-25107	567	30	already	already	ADV
inlawrev-25107	567	31	developed	develop	VERB
inlawrev-25107	567	32	their	their	PRON
inlawrev-25107	567	33	own	own	ADJ
inlawrev-25107	567	34	software	software	NOUN
inlawrev-25107	567	35	.	.	PUNCT
inlawrev-25107	568	1	as	as	ADP
inlawrev-25107	568	2	such	such	ADJ
inlawrev-25107	568	3	,	,	PUNCT
inlawrev-25107	568	4	these	these	DET
inlawrev-25107	568	5	more	more	ADV
inlawrev-25107	568	6	expensive	expensive	ADJ
inlawrev-25107	568	7	sellers	seller	NOUN
inlawrev-25107	568	8	will	will	AUX
inlawrev-25107	568	9	not	not	PART
inlawrev-25107	568	10	be	be	AUX
inlawrev-25107	568	11	using	use	VERB
inlawrev-25107	568	12	the	the	DET
inlawrev-25107	568	13	state	state	NOUN
inlawrev-25107	568	14	-	-	PUNCT
inlawrev-25107	568	15	funded	fund	VERB
inlawrev-25107	568	16	software	software	NOUN
inlawrev-25107	568	17	if	if	SCONJ
inlawrev-25107	568	18	they	they	PRON
inlawrev-25107	568	19	opt	opt	VERB
inlawrev-25107	568	20	to	to	PART
inlawrev-25107	568	21	have	have	VERB
inlawrev-25107	568	22	their	their	PRON
inlawrev-25107	568	23	own	own	ADJ
inlawrev-25107	568	24	software	software	NOUN
inlawrev-25107	568	25	certified	certify	VERB
inlawrev-25107	568	26	.	.	PUNCT
inlawrev-25107	569	1	membership	membership	NOUN
inlawrev-25107	569	2	with	with	ADP
inlawrev-25107	569	3	the	the	DET
inlawrev-25107	569	4	ssuta	ssuta	NOUN
inlawrev-25107	569	5	also	also	ADV
inlawrev-25107	569	6	alleviates	alleviate	VERB
inlawrev-25107	569	7	the	the	DET
inlawrev-25107	569	8	issues	issue	NOUN
inlawrev-25107	569	9	of	of	ADP
inlawrev-25107	569	10	unclear	unclear	ADJ
inlawrev-25107	569	11	definitions	definition	NOUN
inlawrev-25107	569	12	that	that	PRON
inlawrev-25107	569	13	followed	follow	VERB
inlawrev-25107	569	14	portland	portland	PROPN
inlawrev-25107	569	15	cement	cement	NOUN
inlawrev-25107	569	16	as	as	ADP
inlawrev-25107	569	17	one	one	NUM
inlawrev-25107	569	18	of	of	ADP
inlawrev-25107	569	19	the	the	DET
inlawrev-25107	569	20	main	main	ADJ
inlawrev-25107	569	21	goals	goal	NOUN
inlawrev-25107	569	22	of	of	ADP
inlawrev-25107	569	23	the	the	DET
inlawrev-25107	569	24	ssuta	ssuta	NOUN
inlawrev-25107	569	25	is	be	AUX
inlawrev-25107	569	26	to	to	PART
inlawrev-25107	569	27	establish	establish	VERB
inlawrev-25107	569	28	212	212	NUM
inlawrev-25107	569	29	.	.	PUNCT
inlawrev-25107	570	1	brief	brief	ADJ
inlawrev-25107	570	2	of	of	ADP
inlawrev-25107	570	3	four	four	NUM
inlawrev-25107	570	4	senators	senator	NOUN
inlawrev-25107	570	5	,	,	PUNCT
inlawrev-25107	570	6	supra	supra	PROPN
inlawrev-25107	570	7	note	note	PROPN
inlawrev-25107	570	8	177	177	NUM
inlawrev-25107	570	9	,	,	PUNCT
inlawrev-25107	570	10	at	at	ADP
inlawrev-25107	570	11	11	11	NUM
inlawrev-25107	570	12	-	-	SYM
inlawrev-25107	570	13	12	12	NUM
inlawrev-25107	570	14	.	.	PUNCT
inlawrev-25107	570	15	213	213	NUM
inlawrev-25107	570	16	.	.	PUNCT
inlawrev-25107	571	1	i	i	PRON
inlawrev-25107	571	2	d.	d.	PROPN
inlawrev-25107	571	3	at	at	ADP
inlawrev-25107	571	4	17	17	NUM
inlawrev-25107	571	5	-	-	SYM
inlawrev-25107	571	6	18	18	NUM
inlawrev-25107	571	7	.	.	PUNCT
inlawrev-25107	572	1	214	214	NUM
inlawrev-25107	572	2	.	.	PUNCT
inlawrev-25107	573	1	i	i	PRON
inlawrev-25107	573	2	d.	d.	PROPN
inlawrev-25107	573	3	215	215	NUM
inlawrev-25107	573	4	.	.	PUNCT
inlawrev-25107	573	5	ryan	ryan	PROPN
inlawrev-25107	573	6	prete	prete	PROPN
inlawrev-25107	573	7	,	,	PUNCT
inlawrev-25107	573	8	retailers	retailer	NOUN
inlawrev-25107	573	9	need	need	VERB
inlawrev-25107	573	10	n’t	not	PART
inlawrev-25107	573	11	stress	stress	NOUN
inlawrev-25107	573	12	post-‘wayfair	post-‘wayfair	NOUN
inlawrev-25107	573	13	’	'	PUNCT
inlawrev-25107	573	14	:	:	PUNCT
inlawrev-25107	573	15	tax	tax	NOUN
inlawrev-25107	573	16	software	software	NOUN
inlawrev-25107	573	17	officials	official	NOUN
inlawrev-25107	573	18	,	,	PUNCT
inlawrev-25107	573	19	bloomberg	bloomberg	PROPN
inlawrev-25107	573	20	bna	bna	PROPN
inlawrev-25107	573	21	(	(	PUNCT
inlawrev-25107	573	22	june	june	PROPN
inlawrev-25107	573	23	28	28	NUM
inlawrev-25107	573	24	,	,	PUNCT
inlawrev-25107	573	25	2018	2018	NUM
inlawrev-25107	573	26	)	)	PUNCT
inlawrev-25107	573	27	,	,	PUNCT
inlawrev-25107	573	28	https://www.bna.com/retailers-neednt-stress-n73014476973/	https://www.bna.com/retailers-neednt-stress-n73014476973/	PROPN
inlawrev-25107	573	29	[	[	PUNCT
inlawrev-25107	573	30	https://perma	https://perma	X
inlawrev-25107	573	31	.	.	PUNCT
inlawrev-25107	573	32	cc	cc	NOUN
inlawrev-25107	573	33	/	/	SYM
inlawrev-25107	573	34	uc9g	uc9g	NOUN
inlawrev-25107	573	35	-	-	PUNCT
inlawrev-25107	573	36	nmn7	nmn7	NOUN
inlawrev-25107	573	37	]	]	PUNCT
inlawrev-25107	573	38	216	216	NUM
inlawrev-25107	573	39	.	.	PUNCT
inlawrev-25107	574	1	i	i	PRON
inlawrev-25107	574	2	d.	d.	PROPN
inlawrev-25107	574	3	217	217	NUM
inlawrev-25107	574	4	.	.	PUNCT
inlawrev-25107	575	1	eric	eric	PROPN
inlawrev-25107	575	2	boehm	boehm	PROPN
inlawrev-25107	575	3	,	,	PUNCT
inlawrev-25107	575	4	the	the	DET
inlawrev-25107	575	5	supreme	supreme	PROPN
inlawrev-25107	575	6	court	court	PROPN
inlawrev-25107	575	7	's	's	PART
inlawrev-25107	575	8	online	online	ADJ
inlawrev-25107	575	9	sales	sale	NOUN
inlawrev-25107	575	10	tax	tax	NOUN
inlawrev-25107	575	11	ruling	ruling	NOUN
inlawrev-25107	575	12	is	be	AUX
inlawrev-25107	575	13	already	already	ADV
inlawrev-25107	575	14	a	a	DET
inlawrev-25107	575	15	huge	huge	ADJ
inlawrev-25107	575	16	headache	headache	NOUN
inlawrev-25107	575	17	for	for	ADP
inlawrev-25107	575	18	small	small	ADJ
inlawrev-25107	575	19	businesses	business	NOUN
inlawrev-25107	575	20	,	,	PUNCT
inlawrev-25107	575	21	reason	reason	NOUN
inlawrev-25107	575	22	foundation	foundation	PROPN
inlawrev-25107	575	23	(	(	PUNCT
inlawrev-25107	575	24	mar	mar	PROPN
inlawrev-25107	575	25	.	.	PROPN
inlawrev-25107	575	26	19	19	NUM
inlawrev-25107	575	27	,	,	PUNCT
inlawrev-25107	575	28	2019	2019	NUM
inlawrev-25107	575	29	)	)	PUNCT
inlawrev-25107	575	30	,	,	PUNCT
inlawrev-25107	575	31	https://reason.com/2019/03/19/thesupreme-courts-online-sales-tax-ruli/	https://reason.com/2019/03/19/thesupreme-courts-online-sales-tax-ruli/	NUM
inlawrev-25107	575	32	[	[	X
inlawrev-25107	575	33	https://perma.cc/gl8x-9k2x	https://perma.cc/gl8x-9k2x	X
inlawrev-25107	575	34	]	]	X
inlawrev-25107	575	35	.	.	PUNCT
inlawrev-25107	576	1	218	218	NUM
inlawrev-25107	576	2	.	.	PUNCT
inlawrev-25107	577	1	lohman	lohman	PROPN
inlawrev-25107	577	2	,	,	PUNCT
inlawrev-25107	577	3	supra	supra	PROPN
inlawrev-25107	577	4	note	note	PROPN
inlawrev-25107	577	5	68	68	NUM
inlawrev-25107	577	6	,	,	PUNCT
inlawrev-25107	577	7	¶	¶	PROPN
inlawrev-25107	577	8	16	16	NUM
inlawrev-25107	577	9	.	.	PUNCT
inlawrev-25107	578	1	186	186	NUM
inlawrev-25107	578	2	indiana	indiana	PROPN
inlawrev-25107	578	3	law	law	PROPN
inlawrev-25107	578	4	review	review	NOUN
inlawrev-25107	579	1	[	[	X
inlawrev-25107	579	2	vol	vol	NOUN
inlawrev-25107	579	3	.	.	PUNCT
inlawrev-25107	580	1	53:163	53:163	NUM
inlawrev-25107	580	2	uniform	uniform	NOUN
inlawrev-25107	580	3	definitions.219	definitions.219	ADJ
inlawrev-25107	580	4	state	state	NOUN
inlawrev-25107	580	5	legislation	legislation	NOUN
inlawrev-25107	580	6	is	be	AUX
inlawrev-25107	580	7	needed	need	VERB
inlawrev-25107	580	8	to	to	PART
inlawrev-25107	580	9	adopt	adopt	VERB
inlawrev-25107	580	10	the	the	DET
inlawrev-25107	580	11	ssuta.220	ssuta.220	NOUN
inlawrev-25107	580	12	thus	thus	ADV
inlawrev-25107	580	13	,	,	PUNCT
inlawrev-25107	580	14	under	under	ADP
inlawrev-25107	580	15	this	this	DET
inlawrev-25107	580	16	proposed	propose	VERB
inlawrev-25107	580	17	regime	regime	NOUN
inlawrev-25107	580	18	,	,	PUNCT
inlawrev-25107	580	19	states	state	NOUN
inlawrev-25107	580	20	wishing	wish	VERB
inlawrev-25107	580	21	to	to	PART
inlawrev-25107	580	22	reap	reap	VERB
inlawrev-25107	580	23	the	the	DET
inlawrev-25107	580	24	benefits	benefit	NOUN
inlawrev-25107	580	25	of	of	ADP
inlawrev-25107	580	26	the	the	DET
inlawrev-25107	580	27	wayfair	wayfair	NOUN
inlawrev-25107	580	28	decision	decision	NOUN
inlawrev-25107	580	29	would	would	AUX
inlawrev-25107	580	30	have	have	VERB
inlawrev-25107	580	31	to	to	PART
inlawrev-25107	580	32	make	make	VERB
inlawrev-25107	580	33	a	a	DET
inlawrev-25107	580	34	choice	choice	NOUN
inlawrev-25107	580	35	:	:	PUNCT
inlawrev-25107	580	36	take	take	VERB
inlawrev-25107	580	37	the	the	DET
inlawrev-25107	580	38	necessary	necessary	ADJ
inlawrev-25107	580	39	steps	step	NOUN
inlawrev-25107	580	40	to	to	PART
inlawrev-25107	580	41	adopt	adopt	VERB
inlawrev-25107	580	42	the	the	DET
inlawrev-25107	580	43	ssuta	ssuta	NOUN
inlawrev-25107	580	44	or	or	CCONJ
inlawrev-25107	580	45	miss	miss	VERB
inlawrev-25107	580	46	out	out	ADP
inlawrev-25107	580	47	on	on	ADP
inlawrev-25107	580	48	the	the	DET
inlawrev-25107	580	49	sales	sale	NOUN
inlawrev-25107	580	50	and	and	CCONJ
inlawrev-25107	580	51	use	use	VERB
inlawrev-25107	580	52	tax	tax	NOUN
inlawrev-25107	580	53	revenue	revenue	NOUN
inlawrev-25107	580	54	from	from	ADP
inlawrev-25107	580	55	remote	remote	ADJ
inlawrev-25107	580	56	sellers	seller	NOUN
inlawrev-25107	580	57	.	.	PUNCT
inlawrev-25107	581	1	state	state	NOUN
inlawrev-25107	581	2	governments	government	NOUN
inlawrev-25107	581	3	want	want	VERB
inlawrev-25107	581	4	the	the	DET
inlawrev-25107	581	5	tax	tax	NOUN
inlawrev-25107	581	6	revenue	revenue	NOUN
inlawrev-25107	581	7	that	that	PRON
inlawrev-25107	581	8	the	the	DET
inlawrev-25107	581	9	u.s	u.s	PROPN
inlawrev-25107	581	10	.	.	PROPN
inlawrev-25107	581	11	supreme	supreme	PROPN
inlawrev-25107	581	12	court	court	PROPN
inlawrev-25107	581	13	has	have	AUX
inlawrev-25107	581	14	now	now	ADV
inlawrev-25107	581	15	ruled	rule	VERB
inlawrev-25107	581	16	they	they	PRON
inlawrev-25107	581	17	are	be	AUX
inlawrev-25107	581	18	entitled	entitle	VERB
inlawrev-25107	581	19	to	to	ADP
inlawrev-25107	581	20	;	;	PUNCT
inlawrev-25107	581	21	but	but	CCONJ
inlawrev-25107	581	22	,	,	PUNCT
inlawrev-25107	581	23	remote	remote	ADJ
inlawrev-25107	581	24	sellers	seller	NOUN
inlawrev-25107	581	25	are	be	AUX
inlawrev-25107	581	26	not	not	PART
inlawrev-25107	581	27	going	go	VERB
inlawrev-25107	581	28	to	to	PART
inlawrev-25107	581	29	let	let	VERB
inlawrev-25107	581	30	one	one	NUM
inlawrev-25107	581	31	supreme	supreme	ADJ
inlawrev-25107	581	32	court	court	NOUN
inlawrev-25107	581	33	ruling	ruling	NOUN
inlawrev-25107	581	34	eat	eat	VERB
inlawrev-25107	581	35	away	away	ADV
inlawrev-25107	581	36	at	at	ADP
inlawrev-25107	581	37	their	their	PRON
inlawrev-25107	581	38	profits	profit	NOUN
inlawrev-25107	581	39	.	.	PUNCT
inlawrev-25107	582	1	accordingly	accordingly	ADV
inlawrev-25107	582	2	,	,	PUNCT
inlawrev-25107	582	3	this	this	DET
inlawrev-25107	582	4	proposed	propose	VERB
inlawrev-25107	582	5	regime	regime	NOUN
inlawrev-25107	582	6	suggests	suggest	VERB
inlawrev-25107	582	7	a	a	DET
inlawrev-25107	582	8	more	more	ADV
inlawrev-25107	582	9	realistic	realistic	ADJ
inlawrev-25107	582	10	approach	approach	NOUN
inlawrev-25107	582	11	from	from	ADP
inlawrev-25107	582	12	the	the	DET
inlawrev-25107	582	13	states	state	NOUN
inlawrev-25107	582	14	’	'	PUNCT
inlawrev-25107	582	15	perspective	perspective	NOUN
inlawrev-25107	582	16	.	.	PUNCT
inlawrev-25107	583	1	meeting	meeting	NOUN
inlawrev-25107	583	2	in	in	ADP
inlawrev-25107	583	3	the	the	DET
inlawrev-25107	583	4	middle	middle	NOUN
inlawrev-25107	583	5	by	by	ADP
inlawrev-25107	583	6	providing	provide	VERB
inlawrev-25107	583	7	access	access	NOUN
inlawrev-25107	583	8	to	to	ADP
inlawrev-25107	583	9	sales	sale	NOUN
inlawrev-25107	583	10	and	and	CCONJ
inlawrev-25107	583	11	use	use	VERB
inlawrev-25107	583	12	tax	tax	NOUN
inlawrev-25107	583	13	compliance	compliance	NOUN
inlawrev-25107	583	14	software	software	NOUN
inlawrev-25107	583	15	might	might	AUX
inlawrev-25107	583	16	just	just	ADV
inlawrev-25107	583	17	be	be	AUX
inlawrev-25107	583	18	enough	enough	ADJ
inlawrev-25107	583	19	to	to	PART
inlawrev-25107	583	20	quell	quell	VERB
inlawrev-25107	583	21	the	the	DET
inlawrev-25107	583	22	unrest	unrest	NOUN
inlawrev-25107	583	23	of	of	ADP
inlawrev-25107	583	24	the	the	DET
inlawrev-25107	583	25	business	business	NOUN
inlawrev-25107	583	26	community	community	NOUN
inlawrev-25107	583	27	post	post	NOUN
inlawrev-25107	583	28	-	-	NOUN
inlawrev-25107	583	29	wayfair	wayfair	NOUN
inlawrev-25107	583	30	.	.	PUNCT
inlawrev-25107	584	1	a	a	DET
inlawrev-25107	584	2	congressional	congressional	ADJ
inlawrev-25107	584	3	action	action	NOUN
inlawrev-25107	584	4	would	would	AUX
inlawrev-25107	584	5	also	also	ADV
inlawrev-25107	584	6	need	need	VERB
inlawrev-25107	584	7	to	to	PART
inlawrev-25107	584	8	explicitly	explicitly	ADV
inlawrev-25107	584	9	identify	identify	VERB
inlawrev-25107	584	10	which	which	DET
inlawrev-25107	584	11	party	party	NOUN
inlawrev-25107	584	12	is	be	AUX
inlawrev-25107	584	13	responsible	responsible	ADJ
inlawrev-25107	584	14	for	for	ADP
inlawrev-25107	584	15	the	the	DET
inlawrev-25107	584	16	collection	collection	NOUN
inlawrev-25107	584	17	and	and	CCONJ
inlawrev-25107	584	18	remittance	remittance	NOUN
inlawrev-25107	584	19	of	of	ADP
inlawrev-25107	584	20	sales	sale	NOUN
inlawrev-25107	584	21	and	and	CCONJ
inlawrev-25107	584	22	use	use	VERB
inlawrev-25107	584	23	tax	tax	NOUN
inlawrev-25107	584	24	.	.	PUNCT
inlawrev-25107	585	1	this	this	PRON
inlawrev-25107	585	2	will	will	AUX
inlawrev-25107	585	3	prevent	prevent	VERB
inlawrev-25107	585	4	issues	issue	NOUN
inlawrev-25107	585	5	associated	associate	VERB
inlawrev-25107	585	6	with	with	ADP
inlawrev-25107	585	7	marketplace	marketplace	NOUN
inlawrev-25107	585	8	facilitators	facilitator	NOUN
inlawrev-25107	585	9	and	and	CCONJ
inlawrev-25107	585	10	third	third	ADJ
inlawrev-25107	585	11	-	-	PUNCT
inlawrev-25107	585	12	party	party	NOUN
inlawrev-25107	585	13	vendors	vendor	NOUN
inlawrev-25107	585	14	.	.	PUNCT
inlawrev-25107	586	1	if	if	SCONJ
inlawrev-25107	586	2	the	the	DET
inlawrev-25107	586	3	law	law	NOUN
inlawrev-25107	586	4	clearly	clearly	ADV
inlawrev-25107	586	5	states	state	VERB
inlawrev-25107	586	6	,	,	PUNCT
inlawrev-25107	586	7	for	for	ADP
inlawrev-25107	586	8	example	example	NOUN
inlawrev-25107	586	9	,	,	PUNCT
inlawrev-25107	586	10	that	that	SCONJ
inlawrev-25107	586	11	in	in	ADP
inlawrev-25107	586	12	the	the	DET
inlawrev-25107	586	13	case	case	NOUN
inlawrev-25107	586	14	where	where	SCONJ
inlawrev-25107	586	15	a	a	DET
inlawrev-25107	586	16	marketplace	marketplace	NOUN
inlawrev-25107	586	17	facilitator	facilitator	NOUN
inlawrev-25107	586	18	’s	’s	PART
inlawrev-25107	586	19	platform	platform	NOUN
inlawrev-25107	586	20	is	be	AUX
inlawrev-25107	586	21	used	use	VERB
inlawrev-25107	586	22	to	to	PART
inlawrev-25107	586	23	conduct	conduct	VERB
inlawrev-25107	586	24	the	the	DET
inlawrev-25107	586	25	transaction	transaction	NOUN
inlawrev-25107	586	26	,	,	PUNCT
inlawrev-25107	586	27	then	then	ADV
inlawrev-25107	586	28	the	the	DET
inlawrev-25107	586	29	third	third	ADJ
inlawrev-25107	586	30	-	-	PUNCT
inlawrev-25107	586	31	party	party	NOUN
inlawrev-25107	586	32	vendor	vendor	NOUN
inlawrev-25107	586	33	is	be	AUX
inlawrev-25107	586	34	responsible	responsible	ADJ
inlawrev-25107	586	35	for	for	ADP
inlawrev-25107	586	36	collecting	collect	VERB
inlawrev-25107	586	37	and	and	CCONJ
inlawrev-25107	586	38	paying	pay	VERB
inlawrev-25107	586	39	the	the	DET
inlawrev-25107	586	40	sales	sale	NOUN
inlawrev-25107	586	41	and	and	CCONJ
inlawrev-25107	586	42	use	use	VERB
inlawrev-25107	586	43	tax	tax	NOUN
inlawrev-25107	586	44	,	,	PUNCT
inlawrev-25107	586	45	but	but	CCONJ
inlawrev-25107	586	46	the	the	DET
inlawrev-25107	586	47	marketplace	marketplace	NOUN
inlawrev-25107	586	48	facilitator	facilitator	NOUN
inlawrev-25107	586	49	is	be	AUX
inlawrev-25107	586	50	responsible	responsible	ADJ
inlawrev-25107	586	51	for	for	ADP
inlawrev-25107	586	52	notifying	notify	VERB
inlawrev-25107	586	53	the	the	DET
inlawrev-25107	586	54	third	third	ADJ
inlawrev-25107	586	55	-	-	PUNCT
inlawrev-25107	586	56	party	party	NOUN
inlawrev-25107	586	57	vendor	vendor	NOUN
inlawrev-25107	586	58	of	of	ADP
inlawrev-25107	586	59	each	each	DET
inlawrev-25107	586	60	transaction	transaction	NOUN
inlawrev-25107	586	61	,	,	PUNCT
inlawrev-25107	586	62	the	the	DET
inlawrev-25107	586	63	issues	issue	NOUN
inlawrev-25107	586	64	of	of	ADP
inlawrev-25107	586	65	double	double	ADJ
inlawrev-25107	586	66	collection	collection	NOUN
inlawrev-25107	586	67	and	and	CCONJ
inlawrev-25107	586	68	conflict	conflict	NOUN
inlawrev-25107	586	69	between	between	ADP
inlawrev-25107	586	70	the	the	DET
inlawrev-25107	586	71	facilitator	facilitator	NOUN
inlawrev-25107	586	72	and	and	CCONJ
inlawrev-25107	586	73	third	third	ADJ
inlawrev-25107	586	74	-	-	PUNCT
inlawrev-25107	586	75	party	party	NOUN
inlawrev-25107	586	76	vendor	vendor	NOUN
inlawrev-25107	586	77	are	be	AUX
inlawrev-25107	586	78	abated	abate	VERB
inlawrev-25107	586	79	.	.	PUNCT
inlawrev-25107	587	1	some	some	DET
inlawrev-25107	587	2	marketplace	marketplace	NOUN
inlawrev-25107	587	3	facilitators	facilitator	NOUN
inlawrev-25107	587	4	may	may	AUX
inlawrev-25107	587	5	be	be	AUX
inlawrev-25107	587	6	better	well	ADV
inlawrev-25107	587	7	positioned	position	VERB
inlawrev-25107	587	8	to	to	PART
inlawrev-25107	587	9	bear	bear	VERB
inlawrev-25107	587	10	the	the	DET
inlawrev-25107	587	11	burden	burden	NOUN
inlawrev-25107	587	12	of	of	ADP
inlawrev-25107	587	13	collecting	collect	VERB
inlawrev-25107	587	14	and	and	CCONJ
inlawrev-25107	587	15	remitting	remit	VERB
inlawrev-25107	587	16	this	this	DET
inlawrev-25107	587	17	tax	tax	NOUN
inlawrev-25107	587	18	,	,	PUNCT
inlawrev-25107	587	19	but	but	CCONJ
inlawrev-25107	587	20	that	that	PRON
inlawrev-25107	587	21	may	may	AUX
inlawrev-25107	587	22	not	not	PART
inlawrev-25107	587	23	always	always	ADV
inlawrev-25107	587	24	be	be	AUX
inlawrev-25107	587	25	the	the	DET
inlawrev-25107	587	26	case	case	NOUN
inlawrev-25107	587	27	.	.	PUNCT
inlawrev-25107	588	1	for	for	ADP
inlawrev-25107	588	2	that	that	DET
inlawrev-25107	588	3	reason	reason	NOUN
inlawrev-25107	588	4	,	,	PUNCT
inlawrev-25107	588	5	this	this	DET
inlawrev-25107	588	6	decision	decision	NOUN
inlawrev-25107	588	7	is	be	AUX
inlawrev-25107	588	8	better	well	ADV
inlawrev-25107	588	9	left	leave	VERB
inlawrev-25107	588	10	to	to	ADP
inlawrev-25107	588	11	the	the	DET
inlawrev-25107	588	12	policy	policy	NOUN
inlawrev-25107	588	13	experts	expert	NOUN
inlawrev-25107	588	14	in	in	ADP
inlawrev-25107	588	15	congress	congress	PROPN
inlawrev-25107	588	16	,	,	PUNCT
inlawrev-25107	588	17	not	not	PART
inlawrev-25107	588	18	judges	judge	NOUN
inlawrev-25107	588	19	.	.	PUNCT
inlawrev-25107	589	1	alas	alas	INTJ
inlawrev-25107	589	2	,	,	PUNCT
inlawrev-25107	589	3	the	the	DET
inlawrev-25107	589	4	odds	odd	NOUN
inlawrev-25107	589	5	of	of	ADP
inlawrev-25107	589	6	congressional	congressional	ADJ
inlawrev-25107	589	7	action	action	NOUN
inlawrev-25107	589	8	are	be	AUX
inlawrev-25107	589	9	dismal	dismal	ADJ
inlawrev-25107	589	10	,	,	PUNCT
inlawrev-25107	589	11	at	at	ADP
inlawrev-25107	589	12	best	good	ADJ
inlawrev-25107	589	13	.	.	PUNCT
inlawrev-25107	590	1	since	since	SCONJ
inlawrev-25107	590	2	the	the	DET
inlawrev-25107	590	3	physical	physical	ADJ
inlawrev-25107	590	4	presence	presence	NOUN
inlawrev-25107	590	5	rule	rule	NOUN
inlawrev-25107	590	6	was	be	AUX
inlawrev-25107	590	7	challenged	challenge	VERB
inlawrev-25107	590	8	in	in	ADP
inlawrev-25107	590	9	quill	quill	NOUN
inlawrev-25107	590	10	,	,	PUNCT
inlawrev-25107	590	11	congress	congress	PROPN
inlawrev-25107	590	12	has	have	AUX
inlawrev-25107	590	13	been	be	AUX
inlawrev-25107	590	14	consistently	consistently	ADV
inlawrev-25107	590	15	unable	unable	ADJ
inlawrev-25107	590	16	to	to	PART
inlawrev-25107	590	17	agree	agree	VERB
inlawrev-25107	590	18	on	on	ADP
inlawrev-25107	590	19	a	a	DET
inlawrev-25107	590	20	way	way	NOUN
inlawrev-25107	590	21	forward.221	forward.221	ADP
inlawrev-25107	590	22	nothing	nothing	PRON
inlawrev-25107	590	23	about	about	ADP
inlawrev-25107	590	24	today	today	NOUN
inlawrev-25107	590	25	’s	’s	PART
inlawrev-25107	590	26	political	political	ADJ
inlawrev-25107	590	27	climate	climate	NOUN
inlawrev-25107	590	28	makes	make	VERB
inlawrev-25107	590	29	a	a	DET
inlawrev-25107	590	30	congressional	congressional	ADJ
inlawrev-25107	590	31	solution	solution	NOUN
inlawrev-25107	590	32	seem	seem	VERB
inlawrev-25107	590	33	more	more	ADV
inlawrev-25107	590	34	likely	likely	ADJ
inlawrev-25107	590	35	.	.	PUNCT
inlawrev-25107	591	1	if	if	SCONJ
inlawrev-25107	591	2	congress	congress	PROPN
inlawrev-25107	591	3	is	be	AUX
inlawrev-25107	591	4	unable	unable	ADJ
inlawrev-25107	591	5	to	to	PART
inlawrev-25107	591	6	act	act	VERB
inlawrev-25107	591	7	,	,	PUNCT
inlawrev-25107	591	8	the	the	DET
inlawrev-25107	591	9	multistate	multistate	NOUN
inlawrev-25107	591	10	tax	tax	NOUN
inlawrev-25107	591	11	commission	commission	NOUN
inlawrev-25107	591	12	should	should	AUX
inlawrev-25107	591	13	write	write	VERB
inlawrev-25107	591	14	new	new	ADJ
inlawrev-25107	591	15	rules	rule	NOUN
inlawrev-25107	591	16	suggesting	suggest	VERB
inlawrev-25107	591	17	these	these	DET
inlawrev-25107	591	18	three	three	NUM
inlawrev-25107	591	19	requirements	requirement	NOUN
inlawrev-25107	591	20	.	.	PUNCT
inlawrev-25107	592	1	much	much	ADV
inlawrev-25107	592	2	like	like	ADP
inlawrev-25107	592	3	the	the	DET
inlawrev-25107	592	4	uniform	uniform	PROPN
inlawrev-25107	592	5	law	law	PROPN
inlawrev-25107	592	6	commission	commission	PROPN
inlawrev-25107	592	7	,	,	PUNCT
inlawrev-25107	592	8	the	the	DET
inlawrev-25107	592	9	multistate	multistate	NOUN
inlawrev-25107	592	10	tax	tax	NOUN
inlawrev-25107	592	11	commission	commission	PROPN
inlawrev-25107	592	12	writes	write	VERB
inlawrev-25107	592	13	model	model	NOUN
inlawrev-25107	592	14	tax	tax	NOUN
inlawrev-25107	592	15	laws	law	NOUN
inlawrev-25107	592	16	that	that	PRON
inlawrev-25107	592	17	many	many	ADJ
inlawrev-25107	592	18	states	state	NOUN
inlawrev-25107	592	19	use	use	VERB
inlawrev-25107	592	20	to	to	PART
inlawrev-25107	592	21	draft	draft	VERB
inlawrev-25107	592	22	their	their	PRON
inlawrev-25107	592	23	own	own	ADJ
inlawrev-25107	592	24	state	state	NOUN
inlawrev-25107	592	25	specific	specific	ADJ
inlawrev-25107	592	26	tax	tax	NOUN
inlawrev-25107	592	27	laws.222	laws.222	NOUN
inlawrev-25107	592	28	even	even	ADV
inlawrev-25107	592	29	if	if	SCONJ
inlawrev-25107	592	30	congress	congress	PROPN
inlawrev-25107	592	31	is	be	AUX
inlawrev-25107	592	32	unable	unable	ADJ
inlawrev-25107	592	33	to	to	PART
inlawrev-25107	592	34	act	act	VERB
inlawrev-25107	592	35	,	,	PUNCT
inlawrev-25107	592	36	a	a	DET
inlawrev-25107	592	37	model	model	NOUN
inlawrev-25107	592	38	rule	rule	NOUN
inlawrev-25107	592	39	written	write	VERB
inlawrev-25107	592	40	by	by	ADP
inlawrev-25107	592	41	the	the	DET
inlawrev-25107	592	42	multistate	multistate	NOUN
inlawrev-25107	592	43	tax	tax	NOUN
inlawrev-25107	592	44	commission	commission	NOUN
inlawrev-25107	592	45	could	could	AUX
inlawrev-25107	592	46	provide	provide	VERB
inlawrev-25107	592	47	states	state	NOUN
inlawrev-25107	592	48	with	with	ADP
inlawrev-25107	592	49	a	a	DET
inlawrev-25107	592	50	model	model	NOUN
inlawrev-25107	592	51	of	of	ADP
inlawrev-25107	592	52	how	how	SCONJ
inlawrev-25107	592	53	to	to	PART
inlawrev-25107	592	54	best	good	ADJ
inlawrev-25107	592	55	structure	structure	VERB
inlawrev-25107	592	56	their	their	PRON
inlawrev-25107	592	57	sales	sale	NOUN
inlawrev-25107	592	58	and	and	CCONJ
inlawrev-25107	592	59	use	use	VERB
inlawrev-25107	592	60	tax	tax	NOUN
inlawrev-25107	592	61	laws	law	NOUN
inlawrev-25107	592	62	in	in	ADP
inlawrev-25107	592	63	a	a	DET
inlawrev-25107	592	64	world	world	NOUN
inlawrev-25107	592	65	without	without	ADP
inlawrev-25107	592	66	quill	quill	NOUN
inlawrev-25107	592	67	.	.	PUNCT
inlawrev-25107	593	1	regardless	regardless	ADV
inlawrev-25107	593	2	of	of	ADP
inlawrev-25107	593	3	whether	whether	SCONJ
inlawrev-25107	593	4	congress	congress	PROPN
inlawrev-25107	593	5	or	or	CCONJ
inlawrev-25107	593	6	the	the	DET
inlawrev-25107	593	7	multi	multi	ADJ
inlawrev-25107	593	8	-	-	ADJ
inlawrev-25107	593	9	state	state	ADJ
inlawrev-25107	593	10	tax	tax	NOUN
inlawrev-25107	593	11	commission	commission	PROPN
inlawrev-25107	593	12	act	act	PROPN
inlawrev-25107	593	13	,	,	PUNCT
inlawrev-25107	593	14	the	the	DET
inlawrev-25107	593	15	states	state	NOUN
inlawrev-25107	593	16	themselves	themselves	PRON
inlawrev-25107	593	17	should	should	AUX
inlawrev-25107	593	18	structure	structure	VERB
inlawrev-25107	593	19	their	their	PRON
inlawrev-25107	593	20	legislation	legislation	NOUN
inlawrev-25107	593	21	in	in	ADP
inlawrev-25107	593	22	response	response	NOUN
inlawrev-25107	593	23	to	to	PART
inlawrev-25107	593	24	wayfair	wayfair	NOUN
inlawrev-25107	593	25	to	to	PART
inlawrev-25107	593	26	comport	comport	VERB
inlawrev-25107	593	27	to	to	ADP
inlawrev-25107	593	28	this	this	DET
inlawrev-25107	593	29	recommendation	recommendation	NOUN
inlawrev-25107	593	30	.	.	PUNCT
inlawrev-25107	594	1	if	if	SCONJ
inlawrev-25107	594	2	states	state	NOUN
inlawrev-25107	594	3	want	want	VERB
inlawrev-25107	594	4	to	to	PART
inlawrev-25107	594	5	avoid	avoid	VERB
inlawrev-25107	594	6	further	far	ADV
inlawrev-25107	594	7	litigating	litigate	VERB
inlawrev-25107	594	8	this	this	DET
inlawrev-25107	594	9	issue	issue	NOUN
inlawrev-25107	594	10	and	and	CCONJ
inlawrev-25107	594	11	avoid	avoid	VERB
inlawrev-25107	594	12	dissuading	dissuade	VERB
inlawrev-25107	594	13	remote	remote	ADJ
inlawrev-25107	594	14	sellers	seller	NOUN
inlawrev-25107	594	15	from	from	ADP
inlawrev-25107	594	16	doing	do	VERB
inlawrev-25107	594	17	business	business	NOUN
inlawrev-25107	594	18	in	in	ADP
inlawrev-25107	594	19	their	their	PRON
inlawrev-25107	594	20	states	state	NOUN
inlawrev-25107	594	21	by	by	ADP
inlawrev-25107	594	22	having	have	VERB
inlawrev-25107	594	23	uniform	uniform	ADJ
inlawrev-25107	594	24	sales	sale	NOUN
inlawrev-25107	594	25	and	and	CCONJ
inlawrev-25107	594	26	use	use	VERB
inlawrev-25107	594	27	tax	tax	NOUN
inlawrev-25107	594	28	laws	law	NOUN
inlawrev-25107	594	29	,	,	PUNCT
inlawrev-25107	594	30	then	then	ADV
inlawrev-25107	594	31	states	state	NOUN
inlawrev-25107	594	32	should	should	AUX
inlawrev-25107	594	33	take	take	VERB
inlawrev-25107	594	34	it	it	PRON
inlawrev-25107	594	35	upon	upon	SCONJ
inlawrev-25107	594	36	themselves	themselves	PRON
inlawrev-25107	594	37	to	to	PART
inlawrev-25107	594	38	establish	establish	VERB
inlawrev-25107	594	39	a	a	DET
inlawrev-25107	594	40	clear	clear	ADJ
inlawrev-25107	594	41	economic	economic	ADJ
inlawrev-25107	594	42	nexus	nexus	NOUN
inlawrev-25107	594	43	standard	standard	NOUN
inlawrev-25107	594	44	,	,	PUNCT
inlawrev-25107	594	45	adopt	adopt	VERB
inlawrev-25107	594	46	the	the	DET
inlawrev-25107	594	47	ssuta	ssuta	NOUN
inlawrev-25107	594	48	,	,	PUNCT
inlawrev-25107	594	49	and	and	CCONJ
inlawrev-25107	594	50	clearly	clearly	ADV
inlawrev-25107	594	51	identify	identify	VERB
inlawrev-25107	594	52	which	which	DET
inlawrev-25107	594	53	party	party	NOUN
inlawrev-25107	594	54	is	be	AUX
inlawrev-25107	594	55	responsible	responsible	ADJ
inlawrev-25107	594	56	for	for	ADP
inlawrev-25107	594	57	collection	collection	NOUN
inlawrev-25107	594	58	and	and	CCONJ
inlawrev-25107	594	59	remittance	remittance	NOUN
inlawrev-25107	594	60	.	.	PUNCT
inlawrev-25107	595	1	219	219	NUM
inlawrev-25107	595	2	.	.	PUNCT
inlawrev-25107	596	1	i	i	PRON
inlawrev-25107	596	2	d.	d.	PROPN
inlawrev-25107	596	3	¶	¶	PROPN
inlawrev-25107	596	4	3	3	NUM
inlawrev-25107	596	5	.	.	PROPN
inlawrev-25107	596	6	220	220	NUM
inlawrev-25107	596	7	.	.	PUNCT
inlawrev-25107	597	1	i	i	PRON
inlawrev-25107	597	2	d.	d.	PROPN
inlawrev-25107	597	3	¶	¶	PROPN
inlawrev-25107	597	4	1	1	NUM
inlawrev-25107	597	5	.	.	PUNCT
inlawrev-25107	597	6	221	221	NUM
inlawrev-25107	597	7	.	.	PUNCT
inlawrev-25107	598	1	disque	disque	ADJ
inlawrev-25107	598	2	,	,	PUNCT
inlawrev-25107	598	3	supra	supra	PROPN
inlawrev-25107	598	4	note	note	NOUN
inlawrev-25107	598	5	69	69	NUM
inlawrev-25107	598	6	,	,	PUNCT
inlawrev-25107	598	7	at	at	ADP
inlawrev-25107	598	8	1164	1164	NUM
inlawrev-25107	598	9	.	.	PUNCT
inlawrev-25107	599	1	222	222	NUM
inlawrev-25107	599	2	.	.	PUNCT
inlawrev-25107	600	1	see	see	VERB
inlawrev-25107	600	2	generally	generally	ADV
inlawrev-25107	600	3	,	,	PUNCT
inlawrev-25107	600	4	the	the	DET
inlawrev-25107	600	5	history	history	NOUN
inlawrev-25107	600	6	of	of	ADP
inlawrev-25107	600	7	the	the	DET
inlawrev-25107	600	8	mtc	mtc	NOUN
inlawrev-25107	600	9	,	,	PUNCT
inlawrev-25107	600	10	multistate	multistate	VERB
inlawrev-25107	600	11	tax	tax	NOUN
inlawrev-25107	600	12	comm’n	comm’n	NOUN
inlawrev-25107	600	13	,	,	PUNCT
inlawrev-25107	600	14	http://www.mtc.gov/	http://www.mtc.gov/	PRON
inlawrev-25107	600	15	the	the	DET
inlawrev-25107	600	16	-	-	PUNCT
inlawrev-25107	600	17	commission	commission	NOUN
inlawrev-25107	600	18	/	/	SYM
inlawrev-25107	600	19	mtc	mtc	NOUN
inlawrev-25107	600	20	-	-	PUNCT
inlawrev-25107	600	21	history	history	NOUN
inlawrev-25107	600	22	(	(	PUNCT
inlawrev-25107	600	23	last	last	ADV
inlawrev-25107	600	24	visited	visit	VERB
inlawrev-25107	600	25	march	march	PROPN
inlawrev-25107	600	26	7	7	NUM
inlawrev-25107	600	27	,	,	PUNCT
inlawrev-25107	600	28	2019	2019	NUM
inlawrev-25107	600	29	)	)	PUNCT
inlawrev-25107	601	1	[	[	X
inlawrev-25107	601	2	perma.cc/bxf9-trpv	perma.cc/bxf9-trpv	X
inlawrev-25107	601	3	]	]	PUNCT
inlawrev-25107	601	4	.	.	PUNCT
inlawrev-25107	602	1	2020	2020	NUM
inlawrev-25107	602	2	]	]	PUNCT
inlawrev-25107	602	3	finding	find	VERB
inlawrev-25107	602	4	the	the	DET
inlawrev-25107	602	5	way	way	NOUN
inlawrev-25107	602	6	187	187	NUM
inlawrev-25107	602	7	conclusion	conclusion	NOUN
inlawrev-25107	602	8	wayfair	wayfair	NOUN
inlawrev-25107	602	9	brought	bring	VERB
inlawrev-25107	602	10	us	we	PRON
inlawrev-25107	602	11	no	no	ADV
inlawrev-25107	602	12	closer	close	ADV
inlawrev-25107	602	13	to	to	ADP
inlawrev-25107	602	14	a	a	DET
inlawrev-25107	602	15	clear	clear	ADJ
inlawrev-25107	602	16	understanding	understanding	NOUN
inlawrev-25107	602	17	of	of	ADP
inlawrev-25107	602	18	what	what	PRON
inlawrev-25107	602	19	constitutes	constitute	VERB
inlawrev-25107	602	20	substantial	substantial	ADJ
inlawrev-25107	602	21	nexus	nexus	NOUN
inlawrev-25107	602	22	in	in	ADP
inlawrev-25107	602	23	the	the	DET
inlawrev-25107	602	24	realm	realm	NOUN
inlawrev-25107	602	25	of	of	ADP
inlawrev-25107	602	26	sales	sale	NOUN
inlawrev-25107	602	27	and	and	CCONJ
inlawrev-25107	602	28	use	use	VERB
inlawrev-25107	602	29	tax	tax	NOUN
inlawrev-25107	602	30	.	.	PUNCT
inlawrev-25107	603	1	unless	unless	SCONJ
inlawrev-25107	603	2	we	we	PRON
inlawrev-25107	603	3	want	want	VERB
inlawrev-25107	603	4	to	to	PART
inlawrev-25107	603	5	face	face	VERB
inlawrev-25107	603	6	some	some	PRON
inlawrev-25107	603	7	of	of	ADP
inlawrev-25107	603	8	the	the	DET
inlawrev-25107	603	9	same	same	ADJ
inlawrev-25107	603	10	compliance	compliance	NOUN
inlawrev-25107	603	11	issues	issue	NOUN
inlawrev-25107	603	12	and	and	CCONJ
inlawrev-25107	603	13	endless	endless	ADJ
inlawrev-25107	603	14	litigation	litigation	NOUN
inlawrev-25107	603	15	we	we	PRON
inlawrev-25107	603	16	faced	face	VERB
inlawrev-25107	603	17	in	in	ADP
inlawrev-25107	603	18	the	the	DET
inlawrev-25107	603	19	post	post	ADJ
inlawrev-25107	603	20	-	-	ADJ
inlawrev-25107	603	21	quill	quill	ADJ
inlawrev-25107	603	22	era	era	NOUN
inlawrev-25107	603	23	,	,	PUNCT
inlawrev-25107	603	24	congress	congress	PROPN
inlawrev-25107	603	25	must	must	AUX
inlawrev-25107	603	26	establish	establish	VERB
inlawrev-25107	603	27	a	a	DET
inlawrev-25107	603	28	clear	clear	ADJ
inlawrev-25107	603	29	standard	standard	NOUN
inlawrev-25107	603	30	for	for	ADP
inlawrev-25107	603	31	substantial	substantial	ADJ
inlawrev-25107	603	32	nexus	nexus	NOUN
inlawrev-25107	603	33	and	and	CCONJ
inlawrev-25107	603	34	address	address	VERB
inlawrev-25107	603	35	the	the	DET
inlawrev-25107	603	36	other	other	ADJ
inlawrev-25107	603	37	issues	issue	NOUN
inlawrev-25107	603	38	states	state	NOUN
inlawrev-25107	603	39	and	and	CCONJ
inlawrev-25107	603	40	remote	remote	ADJ
inlawrev-25107	603	41	sellers	seller	NOUN
inlawrev-25107	603	42	face	face	VERB
inlawrev-25107	603	43	,	,	PUNCT
inlawrev-25107	603	44	such	such	ADJ
inlawrev-25107	603	45	as	as	ADP
inlawrev-25107	603	46	the	the	DET
inlawrev-25107	603	47	cost	cost	NOUN
inlawrev-25107	603	48	of	of	ADP
inlawrev-25107	603	49	compliance	compliance	NOUN
inlawrev-25107	603	50	and	and	CCONJ
inlawrev-25107	603	51	marketplace	marketplace	NOUN
inlawrev-25107	603	52	facilitators	facilitator	NOUN
inlawrev-25107	603	53	.	.	PUNCT
inlawrev-25107	604	1	the	the	DET
inlawrev-25107	604	2	supreme	supreme	PROPN
inlawrev-25107	604	3	court	court	PROPN
inlawrev-25107	604	4	tried	try	VERB
inlawrev-25107	604	5	to	to	PART
inlawrev-25107	604	6	coax	coax	VERB
inlawrev-25107	604	7	congress	congress	PROPN
inlawrev-25107	604	8	into	into	ADP
inlawrev-25107	604	9	action	action	NOUN
inlawrev-25107	604	10	and	and	CCONJ
inlawrev-25107	604	11	“	"	PUNCT
inlawrev-25107	604	12	extended	extend	VERB
inlawrev-25107	604	13	a	a	DET
inlawrev-25107	604	14	clear	clear	ADJ
inlawrev-25107	604	15	invitation	invitation	NOUN
inlawrev-25107	604	16	to	to	ADP
inlawrev-25107	604	17	congress	congress	PROPN
inlawrev-25107	604	18	to	to	PART
inlawrev-25107	604	19	eliminate	eliminate	VERB
inlawrev-25107	604	20	or	or	CCONJ
inlawrev-25107	604	21	modify	modify	VERB
inlawrev-25107	604	22	the	the	DET
inlawrev-25107	604	23	bellas	bellas	PROPN
inlawrev-25107	604	24	hess	hess	PROPN
inlawrev-25107	604	25	rule	rule	PROPN
inlawrev-25107	604	26	”	"	PUNCT
inlawrev-25107	604	27	when	when	SCONJ
inlawrev-25107	604	28	it	it	PRON
inlawrev-25107	604	29	decided	decide	VERB
inlawrev-25107	604	30	quill	quill	NOUN
inlawrev-25107	604	31	,	,	PUNCT
inlawrev-25107	604	32	but	but	CCONJ
inlawrev-25107	604	33	it	it	PRON
inlawrev-25107	604	34	failed.223	failed.223	VERB
inlawrev-25107	604	35	still	still	ADV
inlawrev-25107	604	36	,	,	PUNCT
inlawrev-25107	604	37	the	the	DET
inlawrev-25107	604	38	court	court	NOUN
inlawrev-25107	604	39	was	be	AUX
inlawrev-25107	604	40	exceedingly	exceedingly	ADV
inlawrev-25107	604	41	clever	clever	ADJ
inlawrev-25107	604	42	in	in	ADP
inlawrev-25107	604	43	deciding	decide	VERB
inlawrev-25107	604	44	quill	quill	NOUN
inlawrev-25107	604	45	:	:	PUNCT
inlawrev-25107	604	46	its	its	PRON
inlawrev-25107	604	47	novel	novel	ADJ
inlawrev-25107	604	48	approach	approach	NOUN
inlawrev-25107	604	49	of	of	ADP
inlawrev-25107	604	50	bifurcating	bifurcate	VERB
inlawrev-25107	604	51	the	the	DET
inlawrev-25107	604	52	concept	concept	NOUN
inlawrev-25107	604	53	of	of	ADP
inlawrev-25107	604	54	nexus	nexus	NOUN
inlawrev-25107	604	55	so	so	SCONJ
inlawrev-25107	604	56	that	that	SCONJ
inlawrev-25107	604	57	it	it	PRON
inlawrev-25107	604	58	had	have	VERB
inlawrev-25107	604	59	a	a	DET
inlawrev-25107	604	60	different	different	ADJ
inlawrev-25107	604	61	meaning	meaning	NOUN
inlawrev-25107	604	62	under	under	ADP
inlawrev-25107	604	63	the	the	DET
inlawrev-25107	604	64	due	due	ADJ
inlawrev-25107	604	65	process	process	NOUN
inlawrev-25107	604	66	clause	clause	NOUN
inlawrev-25107	604	67	from	from	ADP
inlawrev-25107	604	68	its	its	PRON
inlawrev-25107	604	69	meaning	meaning	NOUN
inlawrev-25107	604	70	under	under	ADP
inlawrev-25107	604	71	the	the	DET
inlawrev-25107	604	72	commerce	commerce	NOUN
inlawrev-25107	604	73	clause	clause	NOUN
inlawrev-25107	604	74	allowed	allow	VERB
inlawrev-25107	604	75	the	the	DET
inlawrev-25107	604	76	court	court	NOUN
inlawrev-25107	604	77	to	to	PART
inlawrev-25107	604	78	accomplish	accomplish	VERB
inlawrev-25107	604	79	two	two	NUM
inlawrev-25107	604	80	goals	goal	NOUN
inlawrev-25107	604	81	:	:	PUNCT
inlawrev-25107	604	82	clearing	clear	VERB
inlawrev-25107	604	83	the	the	DET
inlawrev-25107	604	84	way	way	NOUN
inlawrev-25107	604	85	for	for	ADP
inlawrev-25107	604	86	congressional	congressional	ADJ
inlawrev-25107	604	87	intervention	intervention	NOUN
inlawrev-25107	604	88	while	while	SCONJ
inlawrev-25107	604	89	protecting	protect	VERB
inlawrev-25107	604	90	the	the	DET
inlawrev-25107	604	91	reliance	reliance	NOUN
inlawrev-25107	604	92	interests	interest	NOUN
inlawrev-25107	604	93	of	of	ADP
inlawrev-25107	604	94	the	the	DET
inlawrev-25107	604	95	mail	mail	NOUN
inlawrev-25107	604	96	order	order	NOUN
inlawrev-25107	604	97	industry.224	industry.224	X
inlawrev-25107	604	98	the	the	DET
inlawrev-25107	604	99	court	court	NOUN
inlawrev-25107	604	100	left	leave	VERB
inlawrev-25107	604	101	the	the	DET
inlawrev-25107	604	102	door	door	NOUN
inlawrev-25107	604	103	open	open	ADJ
inlawrev-25107	604	104	for	for	SCONJ
inlawrev-25107	604	105	congress	congress	PROPN
inlawrev-25107	604	106	to	to	PART
inlawrev-25107	604	107	step	step	VERB
inlawrev-25107	604	108	in	in	ADP
inlawrev-25107	604	109	“	"	PUNCT
inlawrev-25107	604	110	[	[	X
inlawrev-25107	604	111	b]y	b]y	NOUN
inlawrev-25107	604	112	holding	hold	VERB
inlawrev-25107	604	113	that	that	PRON
inlawrev-25107	604	114	due	due	ADJ
inlawrev-25107	604	115	process	process	NOUN
inlawrev-25107	604	116	nexus	nexus	NOUN
inlawrev-25107	604	117	was	be	AUX
inlawrev-25107	604	118	satisfied	satisfied	ADJ
inlawrev-25107	604	119	”	"	PUNCT
inlawrev-25107	604	120	and	and	CCONJ
inlawrev-25107	604	121	“	"	PUNCT
inlawrev-25107	604	122	provid[ing	provid[e	VERB
inlawrev-25107	604	123	]	]	PUNCT
inlawrev-25107	604	124	congress	congress	NOUN
inlawrev-25107	604	125	with	with	ADP
inlawrev-25107	604	126	clear	clear	ADJ
inlawrev-25107	604	127	authority	authority	NOUN
inlawrev-25107	604	128	for	for	ADP
inlawrev-25107	604	129	overturning	overturn	VERB
inlawrev-25107	604	130	quill	quill	NOUN
inlawrev-25107	604	131	.	.	PUNCT
inlawrev-25107	604	132	”225	”225	PUNCT
inlawrev-25107	605	1	it	it	PRON
inlawrev-25107	605	2	took	take	VERB
inlawrev-25107	605	3	only	only	ADV
inlawrev-25107	605	4	a	a	DET
inlawrev-25107	605	5	matter	matter	NOUN
inlawrev-25107	605	6	of	of	ADP
inlawrev-25107	605	7	months	month	NOUN
inlawrev-25107	605	8	for	for	SCONJ
inlawrev-25107	605	9	congress	congress	PROPN
inlawrev-25107	605	10	to	to	PART
inlawrev-25107	605	11	pass	pass	VERB
inlawrev-25107	605	12	p.l	p.l	PROPN
inlawrev-25107	605	13	.	.	PROPN
inlawrev-25107	605	14	86	86	NUM
inlawrev-25107	605	15	-	-	SYM
inlawrev-25107	605	16	272	272	NUM
inlawrev-25107	605	17	following	follow	VERB
inlawrev-25107	605	18	the	the	DET
inlawrev-25107	605	19	uncertainty	uncertainty	NOUN
inlawrev-25107	605	20	of	of	ADP
inlawrev-25107	605	21	net	net	ADJ
inlawrev-25107	605	22	income	income	NOUN
inlawrev-25107	605	23	tax	tax	NOUN
inlawrev-25107	605	24	and	and	CCONJ
inlawrev-25107	605	25	portland	portland	PROPN
inlawrev-25107	605	26	cement.226	cement.226	PROPN
inlawrev-25107	605	27	similarly	similarly	ADV
inlawrev-25107	605	28	,	,	PUNCT
inlawrev-25107	605	29	in	in	ADP
inlawrev-25107	605	30	both	both	CCONJ
inlawrev-25107	605	31	quill	quill	NOUN
inlawrev-25107	605	32	and	and	CCONJ
inlawrev-25107	605	33	wayfair	wayfair	NOUN
inlawrev-25107	605	34	,	,	PUNCT
inlawrev-25107	605	35	there	there	PRON
inlawrev-25107	605	36	are	be	VERB
inlawrev-25107	605	37	substantial	substantial	ADJ
inlawrev-25107	605	38	factions	faction	NOUN
inlawrev-25107	605	39	on	on	ADP
inlawrev-25107	605	40	both	both	DET
inlawrev-25107	605	41	sides	side	NOUN
inlawrev-25107	605	42	of	of	ADP
inlawrev-25107	605	43	the	the	DET
inlawrev-25107	605	44	issue	issue	NOUN
inlawrev-25107	605	45	.	.	PUNCT
inlawrev-25107	606	1	yet	yet	ADV
inlawrev-25107	606	2	,	,	PUNCT
inlawrev-25107	606	3	only	only	ADV
inlawrev-25107	606	4	in	in	ADP
inlawrev-25107	606	5	the	the	DET
inlawrev-25107	606	6	net	net	ADJ
inlawrev-25107	606	7	income	income	NOUN
inlawrev-25107	606	8	tax	tax	NOUN
inlawrev-25107	606	9	arena	arena	NOUN
inlawrev-25107	606	10	did	do	AUX
inlawrev-25107	606	11	congress	congress	PROPN
inlawrev-25107	606	12	grace	grace	VERB
inlawrev-25107	606	13	the	the	DET
inlawrev-25107	606	14	states	state	NOUN
inlawrev-25107	606	15	and	and	CCONJ
inlawrev-25107	606	16	business	business	NOUN
inlawrev-25107	606	17	community	community	NOUN
inlawrev-25107	606	18	with	with	ADP
inlawrev-25107	606	19	clarity	clarity	NOUN
inlawrev-25107	606	20	.	.	PUNCT
inlawrev-25107	607	1	there	there	PRON
inlawrev-25107	607	2	is	be	VERB
inlawrev-25107	607	3	no	no	DET
inlawrev-25107	607	4	doubt	doubt	NOUN
inlawrev-25107	607	5	that	that	SCONJ
inlawrev-25107	607	6	the	the	DET
inlawrev-25107	607	7	supreme	supreme	PROPN
inlawrev-25107	607	8	court	court	PROPN
inlawrev-25107	607	9	’s	’s	PART
inlawrev-25107	607	10	decision	decision	NOUN
inlawrev-25107	607	11	to	to	PART
inlawrev-25107	607	12	overturn	overturn	VERB
inlawrev-25107	607	13	quill	quill	NOUN
inlawrev-25107	607	14	and	and	CCONJ
inlawrev-25107	607	15	bellas	bellas	PROPN
inlawrev-25107	607	16	hess	hess	PROPN
inlawrev-25107	607	17	is	be	AUX
inlawrev-25107	607	18	correct	correct	ADJ
inlawrev-25107	607	19	from	from	ADP
inlawrev-25107	607	20	a	a	DET
inlawrev-25107	607	21	logical	logical	ADJ
inlawrev-25107	607	22	standpoint	standpoint	NOUN
inlawrev-25107	607	23	.	.	PUNCT
inlawrev-25107	608	1	alas	alas	INTJ
inlawrev-25107	608	2	,	,	PUNCT
inlawrev-25107	608	3	the	the	DET
inlawrev-25107	608	4	court	court	NOUN
inlawrev-25107	608	5	overstepped	overstep	VERB
inlawrev-25107	608	6	and	and	CCONJ
inlawrev-25107	608	7	has	have	AUX
inlawrev-25107	608	8	now	now	ADV
inlawrev-25107	608	9	added	add	VERB
inlawrev-25107	608	10	to	to	ADP
inlawrev-25107	608	11	the	the	DET
inlawrev-25107	608	12	uncertainty	uncertainty	NOUN
inlawrev-25107	608	13	that	that	PRON
inlawrev-25107	608	14	surrounds	surround	VERB
inlawrev-25107	608	15	substantial	substantial	ADJ
inlawrev-25107	608	16	nexus	nexus	NOUN
inlawrev-25107	608	17	.	.	PUNCT
inlawrev-25107	609	1	the	the	DET
inlawrev-25107	609	2	court	court	NOUN
inlawrev-25107	609	3	certainly	certainly	ADV
inlawrev-25107	609	4	made	make	VERB
inlawrev-25107	609	5	it	it	PRON
inlawrev-25107	609	6	clear	clear	ADJ
inlawrev-25107	609	7	that	that	SCONJ
inlawrev-25107	609	8	the	the	DET
inlawrev-25107	609	9	physical	physical	ADJ
inlawrev-25107	609	10	presence	presence	NOUN
inlawrev-25107	609	11	rule	rule	NOUN
inlawrev-25107	609	12	is	be	AUX
inlawrev-25107	609	13	no	no	PRON
inlawrev-25107	609	14	longer	long	ADV
inlawrev-25107	609	15	good	good	ADJ
inlawrev-25107	609	16	law	law	NOUN
inlawrev-25107	609	17	,	,	PUNCT
inlawrev-25107	609	18	but	but	CCONJ
inlawrev-25107	609	19	the	the	DET
inlawrev-25107	609	20	court	court	NOUN
inlawrev-25107	609	21	failed	fail	VERB
inlawrev-25107	609	22	to	to	PART
inlawrev-25107	609	23	take	take	VERB
inlawrev-25107	609	24	the	the	DET
inlawrev-25107	609	25	next	next	ADJ
inlawrev-25107	609	26	step	step	NOUN
inlawrev-25107	609	27	and	and	CCONJ
inlawrev-25107	609	28	establish	establish	VERB
inlawrev-25107	609	29	what	what	PRON
inlawrev-25107	609	30	the	the	DET
inlawrev-25107	609	31	proper	proper	ADJ
inlawrev-25107	609	32	rule	rule	NOUN
inlawrev-25107	609	33	is	be	AUX
inlawrev-25107	609	34	now	now	ADV
inlawrev-25107	609	35	.	.	PUNCT
inlawrev-25107	610	1	chief	chief	PROPN
inlawrev-25107	610	2	justice	justice	PROPN
inlawrev-25107	610	3	roberts	roberts	PROPN
inlawrev-25107	610	4	was	be	AUX
inlawrev-25107	610	5	absolutely	absolutely	ADV
inlawrev-25107	610	6	correct	correct	ADJ
inlawrev-25107	610	7	to	to	PART
inlawrev-25107	610	8	argue	argue	VERB
inlawrev-25107	610	9	as	as	ADP
inlawrev-25107	610	10	adamantly	adamantly	ADV
inlawrev-25107	610	11	as	as	SCONJ
inlawrev-25107	610	12	he	he	PRON
inlawrev-25107	610	13	did	do	VERB
inlawrev-25107	610	14	that	that	SCONJ
inlawrev-25107	610	15	this	this	PRON
inlawrev-25107	610	16	is	be	AUX
inlawrev-25107	610	17	an	an	DET
inlawrev-25107	610	18	area	area	NOUN
inlawrev-25107	610	19	for	for	SCONJ
inlawrev-25107	610	20	congress	congress	PROPN
inlawrev-25107	610	21	to	to	PART
inlawrev-25107	610	22	address	address	VERB
inlawrev-25107	610	23	.	.	PUNCT
inlawrev-25107	611	1	now	now	ADV
inlawrev-25107	611	2	,	,	PUNCT
inlawrev-25107	611	3	it	it	PRON
inlawrev-25107	611	4	must	must	AUX
inlawrev-25107	611	5	do	do	VERB
inlawrev-25107	611	6	so	so	ADV
inlawrev-25107	611	7	.	.	PUNCT
inlawrev-25107	612	1	clearly	clearly	ADV
inlawrev-25107	612	2	defining	define	VERB
inlawrev-25107	612	3	what	what	PRON
inlawrev-25107	612	4	constitutes	constitute	VERB
inlawrev-25107	612	5	substantial	substantial	ADJ
inlawrev-25107	612	6	nexus	nexus	NOUN
inlawrev-25107	612	7	and	and	CCONJ
inlawrev-25107	612	8	conditioning	conditioning	NOUN
inlawrev-25107	612	9	states	state	NOUN
inlawrev-25107	612	10	’	'	PUNCT
inlawrev-25107	612	11	ability	ability	NOUN
inlawrev-25107	612	12	to	to	PART
inlawrev-25107	612	13	require	require	VERB
inlawrev-25107	612	14	remote	remote	ADJ
inlawrev-25107	612	15	sellers	seller	NOUN
inlawrev-25107	612	16	to	to	PART
inlawrev-25107	612	17	collect	collect	VERB
inlawrev-25107	612	18	and	and	CCONJ
inlawrev-25107	612	19	remit	remit	VERB
inlawrev-25107	612	20	sales	sale	NOUN
inlawrev-25107	612	21	and	and	CCONJ
inlawrev-25107	612	22	use	use	VERB
inlawrev-25107	612	23	tax	tax	NOUN
inlawrev-25107	612	24	on	on	ADP
inlawrev-25107	612	25	membership	membership	NOUN
inlawrev-25107	612	26	in	in	ADP
inlawrev-25107	612	27	the	the	DET
inlawrev-25107	612	28	ssuta	ssuta	NOUN
inlawrev-25107	612	29	should	should	AUX
inlawrev-25107	612	30	be	be	AUX
inlawrev-25107	612	31	a	a	DET
inlawrev-25107	612	32	manageable	manageable	ADJ
inlawrev-25107	612	33	middle	middle	ADJ
inlawrev-25107	612	34	ground	ground	NOUN
inlawrev-25107	612	35	for	for	ADP
inlawrev-25107	612	36	states	state	NOUN
inlawrev-25107	612	37	and	and	CCONJ
inlawrev-25107	612	38	223	223	NUM
inlawrev-25107	612	39	.	.	PUNCT
inlawrev-25107	613	1	richard	richard	PROPN
inlawrev-25107	613	2	d.	d.	PROPN
inlawrev-25107	613	3	pomp	pomp	PROPN
inlawrev-25107	613	4	,	,	PUNCT
inlawrev-25107	613	5	revisiting	revisit	VERB
inlawrev-25107	613	6	miller	miller	PROPN
inlawrev-25107	613	7	brothers	brother	NOUN
inlawrev-25107	613	8	,	,	PUNCT
inlawrev-25107	613	9	bellas	bellas	PROPN
inlawrev-25107	613	10	hess	hess	PROPN
inlawrev-25107	613	11	,	,	PUNCT
inlawrev-25107	613	12	and	and	CCONJ
inlawrev-25107	613	13	quill	quill	NOUN
inlawrev-25107	613	14	,	,	PUNCT
inlawrev-25107	613	15	65	65	NUM
inlawrev-25107	613	16	am	be	AUX
inlawrev-25107	613	17	.	.	PUNCT
inlawrev-25107	614	1	u.	u.	PROPN
inlawrev-25107	614	2	l.	l.	PROPN
inlawrev-25107	614	3	rev	rev	PROPN
inlawrev-25107	614	4	.	.	PROPN
inlawrev-25107	614	5	1115	1115	NUM
inlawrev-25107	614	6	,	,	PUNCT
inlawrev-25107	614	7	1142	1142	NUM
inlawrev-25107	614	8	(	(	PUNCT
inlawrev-25107	614	9	2016	2016	NUM
inlawrev-25107	614	10	)	)	PUNCT
inlawrev-25107	614	11	.	.	PUNCT
inlawrev-25107	615	1	224	224	NUM
inlawrev-25107	615	2	.	.	PUNCT
inlawrev-25107	616	1	i	i	PRON
inlawrev-25107	616	2	d.	d.	PROPN
inlawrev-25107	616	3	at	at	ADP
inlawrev-25107	616	4	1144	1144	NUM
inlawrev-25107	616	5	.	.	PUNCT
inlawrev-25107	617	1	225	225	NUM
inlawrev-25107	617	2	.	.	PUNCT
inlawrev-25107	618	1	i	i	PRON
inlawrev-25107	618	2	d.	d.	PROPN
inlawrev-25107	618	3	226	226	NUM
inlawrev-25107	618	4	.	.	PUNCT
inlawrev-25107	619	1	tatarwicz	tatarwicz	PROPN
inlawrev-25107	619	2	,	,	PUNCT
inlawrev-25107	619	3	supra	supra	PROPN
inlawrev-25107	619	4	note	note	PROPN
inlawrev-25107	619	5	199	199	NUM
inlawrev-25107	619	6	,	,	PUNCT
inlawrev-25107	619	7	at	at	ADP
inlawrev-25107	619	8	297	297	NUM
inlawrev-25107	619	9	.	.	PUNCT
inlawrev-25107	620	1	188	188	NUM
inlawrev-25107	620	2	indiana	indiana	PROPN
inlawrev-25107	620	3	law	law	PROPN
inlawrev-25107	620	4	review	review	NOUN
inlawrev-25107	620	5	[	[	X
inlawrev-25107	620	6	vol	vol	NOUN
inlawrev-25107	620	7	.	.	PUNCT
inlawrev-25107	621	1	53:163	53:163	NUM
inlawrev-25107	621	2	remote	remote	ADJ
inlawrev-25107	621	3	sellers	seller	NOUN
inlawrev-25107	621	4	.	.	PUNCT
inlawrev-25107	622	1	the	the	DET
inlawrev-25107	622	2	supreme	supreme	PROPN
inlawrev-25107	622	3	court	court	PROPN
inlawrev-25107	622	4	had	have	VERB
inlawrev-25107	622	5	the	the	DET
inlawrev-25107	622	6	best	good	ADJ
inlawrev-25107	622	7	of	of	ADP
inlawrev-25107	622	8	intentions	intention	NOUN
inlawrev-25107	622	9	when	when	SCONJ
inlawrev-25107	622	10	it	it	PRON
inlawrev-25107	622	11	overturned	overturn	VERB
inlawrev-25107	622	12	quill	quill	NOUN
inlawrev-25107	622	13	and	and	CCONJ
inlawrev-25107	622	14	the	the	DET
inlawrev-25107	622	15	physical	physical	ADJ
inlawrev-25107	622	16	presence	presence	NOUN
inlawrev-25107	622	17	rule	rule	NOUN
inlawrev-25107	622	18	,	,	PUNCT
inlawrev-25107	622	19	but	but	CCONJ
inlawrev-25107	622	20	by	by	ADP
inlawrev-25107	622	21	not	not	PART
inlawrev-25107	622	22	providing	provide	VERB
inlawrev-25107	622	23	adequate	adequate	ADJ
inlawrev-25107	622	24	guidance	guidance	NOUN
inlawrev-25107	622	25	as	as	ADP
inlawrev-25107	622	26	to	to	ADP
inlawrev-25107	622	27	what	what	PRON
inlawrev-25107	622	28	now	now	ADV
inlawrev-25107	622	29	constitutes	constitute	VERB
inlawrev-25107	622	30	substantial	substantial	ADJ
inlawrev-25107	622	31	nexus	nexus	NOUN
inlawrev-25107	622	32	,	,	PUNCT
inlawrev-25107	622	33	the	the	DET
inlawrev-25107	622	34	court	court	NOUN
inlawrev-25107	622	35	failed	fail	VERB
inlawrev-25107	622	36	to	to	PART
inlawrev-25107	622	37	provide	provide	VERB
inlawrev-25107	622	38	a	a	DET
inlawrev-25107	622	39	fair	fair	ADJ
inlawrev-25107	622	40	way	way	NOUN
inlawrev-25107	622	41	forward	forward	ADV
inlawrev-25107	622	42	.	.	PUNCT