US Supreme Court Overturns Physical Presence Standard for Sales Tax A recent Supreme Court decision will most likely open the gates for states to charge sales tax on out-of-state sellers. The June 21st decision ruled that the physical presence standard (from Quill v. North Dakota, 1992) was “unsound and incorrect”. The physical presence rule states that retailers and businesses must collect and remit sales tax from sales in states where the business has a physical presence. S