"There are nuances to every opinion", he said.
But tax experts say better software has made it easy to quickly calculate the exact rates for each locale, and many states have devised a "streamlined" filing system, in which a single state office collects and dispenses taxes for its counties and cities.
"The physical presence rule has "been the target of criticism over many years from many quarters, '" the majority wrote".
Roberts, in dissent, said e-commerce has exploded in the United States in part because there have been uniform rules.
"For years, online-only retailers have exploited this loophole that allows them not to collect sales tax, which has given them an unfair competitive advantage over brick-and-mortar stores", said James Miller, a spokesman for retailers. That's because they typically have a physical store in whatever state the purchase is being shipped to.
"The burden will fall disproportionately on small businesses".
Estimated 230000 gallons of oil spilled
Roughly 100,000 gallons has been contained with booms in a low-lying area filled with floodwaters near the derailment. Then an unrelated fire at an industrial site about a mile south of town took emergency crews away from the derailment.
Big Supreme Court win on internet sales tax - about time! States had no viable way to track down everyone who wasn't paying their sales tax, which is why they wanted to force retailers to collect it regardless of where they were located.
The case also stemmed from a challenge from the state of North Dakota, which argued that it was losing an estimated $50 million in taxes because of the previous rules.
The National Retail Federation, a trade association, cheered Thursday's ruling, saying it would help to create a "fair and level playing field where all retailers compete under the same sales tax rules whether they sell merchandise online, in-store or both". More than a dozen states have already adopted laws like that ahead of the court's decision, according to state tax policy expert Joseph Crosby. The law applies to out-of-state retailers if they have more than $100,000 in sales or complete more than 200 transactions per year within South Dakota.
The Trump administration had urged the justices to side with South Dakota.