Nexus: A Four-Point Refresher
16 years after Quill, use-tax collection technicalities still can get you
The Supreme Court’s landmark Quill v. North Dakota decision in 1992 made clear that, under the Commerce Clause of the Constitution, the nexus standard requires an in-state physical presence on the part of the retailer. In other words, mail order sales alone will not subject a remote seller to sales or use-tax collection obligations.
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