In Quill, the Supreme Court stated it was up to
Congress to change the physical presence test. The question now
before the Supreme Court is whether it should abandon that
precedent or continue to leave the issue up to Congress as it had
done in the past.
The manner in which small businesses can easily solicit orders
and sell merchandise over the internet may soon end. In its place,
the Supreme Court may require a more regimented and costly scheme
that may force many small businesses to go out of business or limit
their sales to certain states. It all depends on the outcome of a
recent case in the Supreme Court called South Dakota v.
Wayfair, Inc. While Wayfair itself is not a small business, a
decision in this case could adversely impact many small businesses
that argue, like Wayfair, that they should have some presence in
the state (and thus be a user of state services) before a state can
impose a tax or tax collection duty on them. On the other hand,
many larger
