L.L. Bean, Inc. v. Tax Assessor, 649 A.2d 331 (Me. 1994) — Maine Supreme Judicial Court decision finding that use tax does not apply to promotional materials distributed outside of state.
Random House, Inc. v. Div. of Taxation, 23 N.J. Tax 291 (2006 — Finding by New Jersey Tax Court and Supreme Court that litter tax does not apply to books and packaging materials for books.
Quill v. North Dakota, 504 U.S. 298 (1992) — Represented amicus curiae Direct Marketing Association in the seminal U.S. Supreme Court case finding that nexus requires a physical presence.
PeoplePC, Inc. v. State Bd. of Equalization, 2009 WL 2853032 (Cal. App. Sept. 4, 2009) — Application of sales tax statute to reject the State Board of Equalization''s interpretation of tax exemption for printed sales messages.
AOL, LLC v. Iowa Dep''t of Rev., 771 N.W.2d 404 (Iowa 2009) — Found that Internet service not taxable because it was an interstate service.