The Amazon Tax in the Supreme Court

In 2008, New York passed its so-called Amazon Tax, which required Amazon.com (and certain other internet retailers) to collect New York sales tax on its sales to New York residents.

But wait, you may object, doesn’t the Supreme Court’s 1992 decision in Quill Corp. v. North Dakota mean that out-of-state retailers without a physical presence in New York don’t have to collect New York sales tax?