Professor Stark Discusses Nature of Out-of-State Online Sales Taxes on Marketplace Podcast

Professor Kirk Stark talked with Marketplace about controversy surrounding the Quill Corp v. North Dakota (1992) case, which indicates that companies only have to collect sales tax if they have a physical location in the state – a ruling that does not take online markets into consideration. Stark said that “many states have passed laws recently clearly in conflict with Quill.”

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