Taxation of remote sales is a hotly debated issue, and as states and localities experience the fiscal stresses associated with the current economic downturn, it is not surprising to hear renewed calls for overturning Quill and forcing e-retailers to collect taxes on out-of-state sales. However, a decision to impose such an mandate would have costs as well as benefits. The costs
would include increased compliance costs for businesses, increased administrative costs for tax collection agencies, higher vendor compensation payments, and, of course, higher taxes for price-sensitive consumers who rely on online shopping.