explain why the case Quill Corp. vs North Dakota in 1992 hasbeen so important to sales & use tax legislation.
Expert Answer
In Quill Corp. v. North Dakota, the Supreme Court ruled that abusiness must have a physical presence in a state for that state torequire the business to collect sales taxes. However, the Courtexplicitly stated that Congress can overrule the decision throughlegislation. There have been many attempts by politicians to changethis decision through legislation. No bills have made it to law,however, because of the controversy surrounding this matter.
Amazon.com used this ruling to justify not charging sales tax onits online sales,
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