Issue: Whether a state can collect sales tax on out-of-state property ordered over the internet for out-of-state delivery, by relying on this court's decision in Quill Corp. v. North Dakota and the state's connection to the corporation that accepts the order and arranges the sale, or whether such a tax violates both the due process clause and dormant commerce clause of the United States Constitution by imposing a sales tax on the out-of-state transfer of tangible personal property.
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