Attorneys representing the state of South Dakota and three online retailers argued before the Supreme Court today over whether sales taxes can be collected from Internet sellers with no presence in the state. The justices must decide whether to overturn the court’s 1992 decision, Quill Corp. vs. North Dakota, which prohibits states from collecting sales taxes unless the retailer has a physical presence—or nexus—there. The three e-commerce retailers, Wayfair, Overstock and Newegg, were sued by SD after it imposed a 4.5% sales tax on online retailers doing at least $100,000 in sales in the state. The companies refused to collect ... Log in to view full article.