After the Supreme Court’s Quill decision in 1992, e-commerce companies were not required to charge Sales Tax in states where they did not have a physical nexus. This resulted in two major issues with the explosion of e-commerce over the last decade: 1) Brick-and-mortar stores had a major disadvantage because they had to charge sales tax, while online retailers could sell the same goods tax-free, and 2) States were losing out on billions of dollars in tax money—at least $13 billion, to be exact.