Vacated and remanded. Sellers of goods and services are required to collect and remit sales taxes to the State, but if the Seller does not have a physical presence in the state it does not collect such taxes under Quill Corp v. North Dakota, 504 US 298. South Dakota enacted a law to require out of state sellers to collect and pay sales tax. Defendant filed suit alleging South Dakota’s act violated Quill. The Supreme Court held that Quill and National Bellas Hess v. Department of Revenue of Ill, 386 US 753 are overruled and that a physical presence is no longer required.