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To All Customers Who Sell to People in the United States on the internet

By: Spiegel Sohmer.

In a June 21 decision by five votes to four, the US Supreme Court ruled that Internet retail sales may be required to collect sales taxes in states where they do not have physical presence.

The previous key case was Quill Corporation c. North Dakota , which ruled that retailers who did not have a “substantial connection”, ie, a physical presence in a state, were not required to tax the sales tax of that state. Read more.