John F. Fletcher and Matthew Mantle, partners of the firm's Tax & Estates Practice Group, were quoted in the Law360 article, “Taxing Remote Vendors Politically Safer Than Tax Hikes.” Mr. Fletcher cautioned that any ruling in favor of state revenue departments regulating remote retailers has implications beyond the tax area saying, “If under the due process clause, they can get somebody out of state and turn them into their collection agent, then I don’t know why that same due process clause would not prohibit other regulations on that out-of-state party.” Mr. Mantle comments, “it is something we see a lot in the state and local tax world, where if an idea gains traction, it will be readily adopted by a number of states across the entire country.”