In a separate concurring opinion, Gorsuch wrote that the Quill physical presence rule may have “a sort of expiration date.” Most legal analysts now see the Quill decision as ripe for change and likewise see Gorsuch, if confirmed to the high court, as another vote to dismantle the Quill decision to reflect modern realities of both retailing and tax collection.
The 2017 Mississippi Legislature’s battle over infrastructure is a discussion for another day, but the internet sales tax (use tax) aspect of the fight is a political red herring. One more time, the use tax under debate is not a new tax. It’s been around since 1932.
And Mississippi small businesses were made the tax collector by that old law. Why should online retailers not be held to the same standard?