Analysis

E-Sales Just One Impetus In Top Court's Internet Tax Review

Law360, New York (January 16, 2018, 10:31 PM EST) -- A 25-year-old U.S. Supreme Court ruling barring states from collecting sales taxes from online retailers that are not physically present within their borders is under the justices' review again because of a confluence of factors, including inaction from Congress, the rise of e-commerce and the composition of the court.

The high court on Friday agreed to rethink its 1992 ruling in favor of mail-order retailers in Quill Corp. v. North Dakota. Quill, criticized as outdated and unfair to states and brick-and-mortar retailers, was itself an affirmation of the court's prior 1967 decision saying states can require sales and use tax collection...

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