These presents aren’t going to wrap themselves, folks.
You’re at work, but you’re on Amazon and Overstock searching for deals, right? It’s Cyber Monday–the online equivalent of Black Friday, where the web stores are jammed with consumers distracted at work. Amazon and Target even have special sales on this day and advertise with the adwords “Cyber Monday.”
I guess I’m a scrooge [ed: Ebeneezer Scrooge was a banker, not a lawyer], but the first thing I thought of was how much tax money the state governments were going to get screwed out of today. And thus, a blog post was born.
It turns out that a 1992 US Supreme Court Case, Quill Corp. v. North Dakota 504 U.S. 298 (1992) held that retailers are exempt from collecting sales taxes in states where they have no physical presence (nexus), such as a store, office, or warehouse. The case dealt with a catalog/mail order business, but it has since been applied to Internet retailers. The Court felt that requiring businesses to collect sales tax from 50 states with different rules would amount to an undue burden on interstate commerce.