This month, the Supreme Court will hear a case dealing with whether states can require out-of-state retailers to collect sales tax when their residents make a purchase online. The Court previously held in North Dakota v. Quill Corp. that retailers must have a physical presence in the state in order to be required to collect state sales tax. Now many states argue that in the age of Internet shopping, they are missing out on billions of dollars in lost sales tax revenue. South Dakota passed a law mandating out-of-state retailers collect and remit sales tax, directly challenging the holding in Quill. The state sued several online retailers for failing to comply with its law. In South Dakota v. Wayfair, the Supreme Court will decide whether Quill remains good law and whether states may force businesses outside their borders to collect their taxes. Join us as a panel experts discusses the legal, policy, and constitutional implications of this case.