A surprising late contender to the legislative nexus battles, the District of Columbia has exploded onto the scene by passing the District of Columbia Main Street Tax Fairness Act as part of its fiscal 2012 budget.1 The act grants the district the ability to require non-physically present remote sellers to collect the district’s sales and use tax. The act overturns the long-standing physical presence dormant commerce clause nexus standard applied in Quill2 if the district adopts some sales tax simplification requirements. In this Pinch of SALT, we discuss the requirements of the district’s Main Street Fairness Act and explore whether it will lead to the erosion of the Quill physical presence standard across the United States.