The Quill decision reaffirmed that out-of-state businesses must have physical presence within a state before the state may require the collection of sales taxes from in-state customers.

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The Quill decision, made by the US Supreme Court in 1992, established the physical presence standard, stating that a business must have a physical presence within a state before that state can require the collection of sales taxes from in-state customers. This decision was reaffirmed in subsequent court cases, including South Dakota v. Wayfair in 2018.

The Quill Decision Reaffirmed That Out-Of-State Businesses Must Have Physical