Arkansas Enacts Sales Tax Fairness Legislation
The content that follows was originally published on the Institute for Local Self-Reliance website at http://www.ilsr.org/arkansas-enacts-sales-tax-fairness-legislation/Arkansas has enacted a law that clarifies that retailers with stores in the state must collect sales taxes on any online purchases made by state residents.
As noted in the story above, 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.

