How the Internet Sales Tax Brings E-Commerce Into the 21st Century

As a new reality dawns, learn what’s coming with the Supreme Court ruling

Half a century ago, the Supreme Court decided that U.S. states would not be required to collect sales tax on out-of-state purchases unless the business had a brick-and-mortar presence or “nexus” in the said state. In 1992, the issue was revisited in light of growing catalog sales. The existing law was reaffirmed, which came to be referred to as the Quill decision.