JD Supra

Supreme Court Rules That States Can Require Out-Of-State Retailers To Collect Sales Tax Even If They Have No Physical Presence In The Taxing State

Since 1992, out-of-state retailers have relied on Quill Corp. v. North Dakota, 504 U. S. 298 (1992) (“Quill”) for the rule that a state could not constitutionally require a retailer to collect sales ...
JD Supra

States and Brick-and-Mortar Stores Benefit From Recent U.S. Supreme Court Decision Regarding Internet Sales Tax

In 1992, the U.S. Supreme Court determined in Quill Corporation v. North Dakota that the Constitution (specifically the Commerce Clause) barred states from mandating that businesses collect state ...