California Ruling Forces Borders.Com To Collect Sales Taxes
The content that follows was originally published on the Institute for Local Self-Reliance website at http://www.ilsr.org/california-ruling-forces-borderscom-collect-sales-taxes/In a decision that may galvanize action in other states, the California Board of Equalization (BOE) has ruled that online bookseller Borders.com must collect state sales tax.
Under a 1992 Supreme Court decision, Quill Corp. v. North Dakota, states cannot compel out-of-state companies to collect sales taxes unless the company has a physical presence, or "nexus," in the state.

