Posts Tagged ‘Quill Corporation v. North Dakota’

The down low on use taxes

by Contributing Columnist Published: October 21,2012

Tags: e-commerce, Internet purchases, Mississippi Department of Revenue, Quill Corporation v. North Dakota

Internet purchases often escape sales taxes. Following the 1992 decision of the United States Supreme Court in Quill Corporation v. North Dakota, it is settled law that if a retailer does not have a physical presence in a state, it has no duty to collect a sales tax on items shipped to a purchaser in […] [...]

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