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  2. Quill Corp. v. North Dakota - Wikipedia

    en.wikipedia.org/wiki/Quill_Corp._v._North_Dakota

    Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state.

  3. Streamlined Sales Tax Project - Wikipedia

    en.wikipedia.org/wiki/Streamlined_Sales_Tax_Project

    The Streamlined Sales Tax Project (SSTP), first organized in March 2000, is intended to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit states from collecting sales tax on online commerce.

  4. North Dakota Office of State Tax Commissioner - Wikipedia

    en.wikipedia.org/wiki/North_Dakota_Office_of...

    The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing: alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers, and; all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota; and for taxing:

  5. Sales tax - Wikipedia

    en.wikipedia.org/wiki/Sales_tax

    As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because the 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes. [29]

  6. State income tax - Wikipedia

    en.wikipedia.org/wiki/State_income_tax

    Nine U.S. states do not levy a broad-based individual income tax. Some of these do tax certain forms of personal income: Alaska – no individual tax but has a state corporate income tax. Alaska has no state sales tax, but lets local governments collect their own sales taxes.

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  8. State tax levels in the United States - Wikipedia

    en.wikipedia.org/wiki/State_tax_levels_in_the...

    Median household income and taxes State Tax Burdens 2022 % of income. State tax levels indicate both the tax burden and the services a state can afford to provide residents. States use a different combination of sales, income, excise taxes, and user fees. Some are levied directly from residents and others are levied indirectly.

  9. South Dakota v. Wayfair, Inc. - Wikipedia

    en.wikipedia.org/wiki/South_Dakota_v._Wayfair,_Inc.

    Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a Supreme Court case that determined that the Dormant Commerce Clause prohibited states from collecting sales taxes from purchases made by their residents from out-of-state vendors that did not have a physical presence within that state unless legislation from the United States Congress allowed them to do so.

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