joining us is jessica melugin. she is the associate director for technology for the center of technology at the competitive enterprise institute. i will get that right before the segment is over. she is here to talk about another u.s. supreme court to vision this week, which held that states can force online retailers, like wayfarer and overstock to charge state sales taxes, and the impact that will have on retailers as well as consumers. jessica, thank you for joining us. guest: thank you. host: remind our viewers with the competitive enterprise institute is. media-led economic issues and a little taxation. host: this supreme court decision, it was a case between wayfarer and online retailers. and south dakota over sales taxes. set up with this case was about. guest: in 2016, south dakota passed a law that said, even if youeware, don't have a physical presence, a store, warehouse, or office, we well expect you to remit sales tax to us. that has not what the legal present has been for decade. todays what we see her

you are on with jessica melugin.ler: my question that was touched on a little bit, each state has a different point of view about sales tax. pennsylvania, there is a sales and usage tax. i am responsible for paying the sales tax if i purchase from outside the state, not necessarily the entrepreneur collecting that tax. also, when entrepreneurs collecting these taxes, there are some things that are not taxed and are taxed. for example, in pennsylvania, written material is not taxed, although amazon is collecting it. what happened to that tax that they are collecting? because it really is not supposed to be collected by them. also, it is a very strange state. for example, if i am making a dress, i don't have to pay the taxes on the material for making a dress. but if i am making a quilt, that is a craft, so i have to pay taxes on it. touchinghink mary is on some of the point you are making. within a state, there are a lot of different rules. in some state may take a different approach than others. south dakota is tryin