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A remote seller is a business that sells products to customers in a state using the Internet, mail order, or telephone, without having a physical presence in that state. These sellers currently cannot be required to collect and remit sales tax as brick-and-mortar stores must do. The U.S. Supreme Court ruled in 1992 in Quill v. North Dakota[1] that the burden of collection was too high given the number of taxing districts in the country and variations among states as to what was taxable and at what rate.


  1. 504 U.S. 298 (1992) (full-text).