Watch Out: Use Tax is Rearing Its Ugly Head Again

For the most part, multichannel marketers who don’t operate national retail chains have had it pretty good since the industry beat back North Dakota — and, effectively, the other 49 states — nearly 16 years ago in Quill v. North Dakota. This, of course, was the landmark case that upheld the law that it’s unconstitutional for states to require out-of-state merchants with no physical presence in such states to collect sales, or use, taxes on remotely placed purchases.