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online sales tax Tag

state sales tax

For years, eCommerce sellers and online retailers quoted the 1992 US Supreme Court ruling in the Quill case, (Quill Corp. v. North Dakota (91-0194), 504 U.S. 298 (1992)) to justify why they did not have to collect sales tax. The ruling basically said that a state could not require sellers to collect sales tax unless they had a physical presence in that state. Some sellers were...

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