The Internet Tax Freedom Act neither changed the status of the law nor did it create a new standard for taxability; it simply stopped any new taxes from being imposed while the economy adjusted to the explosion of Internet commerce. This Note will argue that the economy is adjusting, and indeed not all that much has changed in the sales tax collection arena. Furthermore, Quill continues to be the standard by which out-of-state sellers are taxed, and Congress should settle the issue by codifying the Quill requirement of substantial nexus before taxation can occur.

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