Sales Tax Collection By Out Of State Vendors May End Up At Supreme Court Again

Some of the most controversial topics have Supreme Court decisions associated with them. Roe v Wade on abortion and Obergefell v Hodges on same-sex marriage are examples.  In the world of SALT (State and local tax) the big word from the Supremes was in Quill v North Dakota.  The holding in the 1991 decision was that a state could not require a retailer to collect sales tax, if the retailer did not have a physical presence in the state.  Of course the end consumer would still be liable to pay use tax on the purchase, but compulsive as you and I are about sending in the proper use tax, you will be astounded to learn many people don't even give it a thought .