lgn - 12:40 pm on Oct 29, 2002 (gmt 0)

I thought the concept of NEXUS (buisness with a physical presence in the state), has been set down by the Supreme court.

If you don't have NEXUS, you can't be taxed by that state. However in some states (like California), consumers are expected in good faith to remit to the tax authorities, the tax owing on out of state purchases (which I expect if rarely done).

Why are the states, revisiting something that has already been thrown out of court (U.S. Supreme Court in Quill v. North Dakota, 504 U.S. 298 (1992)) . They lost, we won, I wish they get over it.