Shop Talk: Letters to the Editor

On a broader level, it was argued in the Quill case that the state had to dispose of millions of catalogs and thus Quill Corp. was, in fact, getting a benefit of state services. I never understood this line of reasoning since the sales tax was actually being paid by the consumer and taxed at the rate of the consumer address. So even though the out-of-state retailer wasn't getting the benefit of police or fire protection, the consumer was getting that benefit as well as other state-provided benefits.