Shop Talk: Letters to the Editor

Jeff Williams
President
Games People Play, Inc.
Beaumont, TX

Re: Editor's Note, May 2011, An End to the Tax Holiday for Online Shoppers?
The Supreme Court ruled in the National Bellas Hess case, and again in the Quill case, that an out-of-state corporation didn't have to collect and remit sales taxes without a physical presence 
(nexus) within the state. This was based on either or both of the Commerce Clause or Due Process Clause of the U.S. Constitution. In the Quill case, the Supreme Court indicated that the underlying issue was one that Congress may be better qualified to resolve — and one that it has the ultimate power to resolve. Since the case was resolved in 1992, Congress has either decided to ignore the problem or has been too busy with other matters to address the issue.