Unfortunately for the states, in 1992, the U.S. Supreme Court ruled in Quill Corp. v.

FORBES: AOL: 1; States: 0

When the U. S. Supreme Court last addressed sales tax collection by remote sellers two decades ago in Quill Corp. v.

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The Supreme Court, in their Quill Corp decision, wrote that the state government could not impose a use tax on an entity that did not have a physical presence in the state.

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