The law has been criticized by brick-and-mortar retailers who argued that it offered online sellers an unfair advantage.
The 1992 ruling may also contribute to tax losses for at least 35 states who want the law revisited. The 2017 record online sales figures on Black Friday and Cyber Monday show that online sales make up a large amount of income that goes untaxed.
States and local governments could have gained between USD 8 billion and USD 13 billion in 2017 if they had the authority to collect sales tax from all remote sellers, according to a United States Government Accountability Office report to Congress last fall.
The Supreme Court probably will hear arguments in April, and a ruling is expected by late June.
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