The U.S.Supreme Court has ruled that a business selling goods through catalogs is required to collect sales taxes only on purchases made by consumers within the states where the business has a physical presence.

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This is the ruling in the case of Quill Corp. v. North Dakota (1992) which established the physical presence rule for sales tax collection by remote sellers. However, this rule has been challenged in recent years with the growth of e-commerce, and there is ongoing debate and legal action regarding sales tax collection by online retailers.

The USSupreme Court Has Ruled That a Business Selling Goods Through