Taxpayers Argue Undue Burden and Overreach in Pending Tax Battles 

David Hughes of Kilpatrick Townsend and Stockton LLP, who represents Coast to Coast Computer Products, told Tax Notes he believes the problems with the Illinois sales tax system are a combination of undue burden and discrimination against remote sellers. Hughes said a lot of the focus since Wayfair has been on undue burden, given the Supreme Court's language highlighting the issue in its decision, and said Illinois's sales tax system clearly burdens remote sellers.

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