The U.S. Supreme Court, in a major e-commerce challenge, appeared reluctant on Tuesday to permit states to require online retailers to collect sales taxes in states where they do not have a physical presence.
The justices heard arguments in South Dakota v. Wayfair, in which South Dakota and a number of other states urge the court to overrule a 1992 decision—Quill v. North Dakota. That ruling reaffirmed the physical presence test for state sales-and-use tax collections. The states estimate that billions of dollars in potential tax revenues are at stake.
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