In 1992, the Supreme Court ruled that online retailers must collect sales taxes even in states where they lack a physical presence.

Question

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The Supreme Court did not rule on this issue until 2018 in the case South Dakota v. Wayfair, Inc. In that ruling, the Court determined that states could require online retailers to collect sales taxes even if they did not have a physical presence in the state.

In 1992, the Supreme Court Ruled That Online Retailers Must