1. In 1992, the U.S. Supreme Court, in Quill Corp. v. North Dakota, ruled that remote sellers, such as Internet retailers, aren’t required to collect sales tax in states where the seller doesn’t maintain a physical presence. 

2. In 1997, the Streamlined Sales and Use Tax Agreement (SSUTA) simplified state tax collection, enabling remote sellers to easily collect state and local taxes.

3. Jewelers of America is pushing for legislation that would allow states to require remote sellers to collect their sales tax, effectively overturning Quill.

4. The Main Street Fairness Act was introduced on July 29 by Sen. Dick Durbin (D-Ill.).

5. Arkansas, California, Colorado, Connecticut, Illinois, New York, North Carolina, Rhode Island, South Dakota, Texas, and Vermont are the 11 states that already require Internet companies with in-state affiliates to collect sales taxes.

Sources: JCKonline.com, Jewelers of America, and JAPAC