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On Thu, 29 Jun 1995, Keith Moore wrote: > I looked in the Supreme Court rulings at Cornell and found > Quill Corp. v. North Dakota from 1992. Basically it affirms > that a state cannot impose sales or use tax on goods sold by > mail order by an out-of-state business that had neither outlets > nor sales representatives in that state. Hmm, I stumbled across the same web site via Yahoo. Anyways, like I said, I knew there was a decision on the subject within the last year (I distinctly remember reading it here at MIT). Try Oklahoma Tax Commission v. Jefferson Lines Inc. decided on 3 April 1995. The backbone case seems to be Complete Auto Transit, Inc. v. Brady. I guess the brouhaha was because cases like OK v. Jefferson have the potential to overturn older cases like Complete Auto. But the Court affirmed it so we're still using the "nexus" rule. Maybe a lawyer out there can make better sense of it. -- John H. Kim jokim@mit.edu