Web enabled retailers from around the country join together to lend their voice to the public debate around innovation, job creation and small business tax policy.
A sales tax generally applies to transactions within a state, or a particular jurisdiction within a state, and is paid at the point of purchase. A use tax is a type of excise tax, paid by a purchaser who stores, uses or consumes within a state or other taxing jurisdiction any tangible personal property purchased from an out-of-state seller (unless the vendor charges sales tax).
For 20 years, state taxation of online retail sales has been governed by the 1992 U.S. Supreme Court decision in the case of Quill Corps. v. North Dakota.