5660) was a bill introduced in the United States House of Representatives to "promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes."
The Main Street Fairness Act was introduced by William Delahunt, a Democrat from Massachusetts, on June 30, 2010 and the bill expired at the end of the 111th Congress without being enacted.
Under current state laws, consumers are generally responsible for paying the sales tax due on their online purchases.
In National Bellas Hess, Inc. v. Department of Revenue of Illinois, 386 US 753 (1967), it was held that a business whose only contacts with the taxing state are by mail or by common carrier lacks the "substantial nexus" required under the Dormant Commerce Clause.
In the first such challenge review, South Dakota v. Wayfair, Inc., heard in the 2018 term, the Court found that the physical presence rule defined by Quill was "unsound and incorrect", and overturned both Quill and the remaining portions of National Bellas Hess.