Supreme Court justices heard arguments on Colorado’s novel attempt to collect sales taxes on out-of-state purchases in response to the Supreme Court’s 1992 decision in Quill Corp. v. North Dakota. That decision said states may not collect taxes from companies without some local physical presence. In 2010, Colorado tried a different approach, enacting a law that required out-of-state merchants to report transactions to their customers and to state tax authorities.
- Read the article: The New York Times
