In 1992, the Supreme Court held in Quill v. North Dakota that a State may collect sales taxes only from businesses with a physical presence in the State.
Jerry Nadler: “In 1992, the Supreme Court held in Quill v. North Dakota that a State may collect sales taxes only from businesses with…”
On the recordJuly 23, 2018
Source
congress.govEditor's note · Context
Nadler references a Supreme Court decision affecting state sales tax collection.
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