For the last 26 years, Quill v. North Dakota acted as a default tax protector for out-of-state sellers and web-based businesses that had no physical presence in the jurisdictions where they sold and shipped products. As such, Quill provided that no state could compel a business to collect and remit sales tax for sales in that state unless the seller had a physical presence in the taxing jurisdiction. Thus, sellers without that presence who merely shipped goods into a consumer’s state – often ordered from a website or catalog – generally did not collect and remit sales taxes in that state. No more.