by Neil Stevens
Posted at 4:30 pm on April 3, 2017
Amazon was the first to fall, charging sales taxes nationally on Internet purchases. But it’s going to come everywhere as soon as the courts get their hands on the issue, unless Congress acts fast.
The limits on sales taxes these days all derive from one Supreme Court case: Quill Corp. v. North Dakota. Tax and spend politicians have been straining against the case ever since that 1992 decision.
They haven’t had much luck yet over the last 25 years, but times are changing. The makeup of the court is different and it seems likely that one of the concurrences of Quill, Justice Anthony Kennedy, is likely to flip next time around. So the states are seeking to get into the courts with the intent of getting a test case to overturn Quill.