Supreme Court Conservatives Side With Kennedy to Allow Increased Online Taxation:
That is, the ruling flatly declares that the physical presence rule is unnecessary to prevent undue burdens on interstate commerce.
This 1967 case concerned a mail order catalog company based in Missouri with no physical presence in Illinois.
Thursday’s decision overturns half a century of Supreme Court precedent on the issue.
Previously, out-of-state retailers were shielded from collecting sales taxes by the Supreme Court’s ruling in National Bellas Hess v.
Illinois attempted to have the company collect a use tax from its customers but the company declined.