On behalf of our activist community, I urge you to contact your representative and urge him or her to cosponsor the No Regulation Without Representation Act, H.R. 2887, introduced by Rep. James Sensenbrenner (R-Wis.). The bill would codify a 1992 Supreme Court decision preventing cross-border taxation when a business does not have a physical location in which the consumer resides.
In the 1992 case Quill Corp. v. North Dakota, North Dakota led a state suit against the Quill Corporation to pay for a sales tax on goods that the company shipped into the state. At the time, Quill had no employees or any physical presence in the North Dakota, but the state argued that since the company made sales in that state, it should have to pay a use tax.
The Supreme Court sided with Quill and decided that since it had no physical presence in that state, it did not have