More than 25 years ago, the US Supreme Court passed down a decision that would come to have far-reaching implications as e-commerce has evolved. The ruling in Quill v. Heitkamp in 1992 meant that online retailers without any physical presence in a state did not have to collect sales tax from customers in that state.
Now, just a week ago, the Court reversed that stance. With its decision on South Dakota v. Wayfair, the court overruled Quill v. Heitkamp and paved the way for states to introduce legislation that will require e-tailers to collect sales tax.
[Read the full article on Marketing Land.]