id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2816	Haile, Andrew J.	Sales Tax Exceptionalism	2013	38	.pdf	application/pdf	19005	706	51	See infra note 107; see also STREAMLINED SALES TAX GOVERNING BOARD, INC., http://www.streamlinedsalestax.org/index.php?page=About-Us (last visited Aug. 14, 2012) (“The goal of this effort is to find solutions for the complexity in state sales tax systems that resulted in the U.S. Supreme Court holding (Bellas Hess v. Illinois and Quill Corp. v. North Dakota) that a state may not require a seller that does not have a physical presence in the state to collect tax on sales into the state.”); Zelinsky, supra note 1, at 38–39 (“[A] fundamental goal of the [Streamlined Sales & Use Tax] Project is to persuade Congress that the states participating in the Project have made it easier for firms to comply with such states’ sales and use tax laws.”). Because the nexus requirements for sales tax and use tax have been stated by the Supreme Court to be the same, I use the more familiar term “sales tax” rather than “use tax” throughout this article.	cache/taxlaw-2816.pdf	txt/taxlaw-2816.txt