In a 5-4 decision in late June, the US Supreme Court overturned Quill Corp v. North Dakota – the 1992 case that ruled states could only collect sales tax from companies with a physical presence in that state. Justice Anthony Kennedy wrote in the majority opinion:

The physical presence rule has long been criti­cized as giving out-of-state sellers an advantage. Each year, it becomes further removed from eco­nomic reality and …Read More

from News – Locus Online