The U.S. Supreme Court heard oral arguments Tuesday in a case that will shape the fate of how online sales tax is collected in states across the country.

In South Dakota v. Wayfair, the court will consider whether online retailers must collect and remit sales tax in states where they do not have a physical presence, a precedent established in a 1992 Supreme Court case, Quill v. North Dakota, before e-commerce was a real consideration for many companies.