North Dakota enacts online sales tax as it awaits Supreme Court ruling
Andrew Moylan, executive director and senior fellow of the R Street Institute, says the fight over Quill is not about fairness between online and physical retail businesses.
“What [Quill] says is that if a business has a physical presence in a state, it has to collect that sales tax,” Moylan says. “It doesn’t say anything about online or brick-and-mortar or anything like that. It applies equally to everybody. If you have a physical presence, you have to collect the state sales tax. That’s a simple standard that everyone operates by today.”