It’s no secret that internet shopping has given brick and mortar stores a run for their money. Convenience and limited taxes has worked in favor of virtual retailers for years. A new internet tax law, however, tosses the ball back into the court of in-state stores. Sales Tax Law Revised The U.S. Supreme Court has ruled that states can now require sales tax on out-of-state purchases made online. The decision passed with a 5-to-4 vote, with those in favor on both sides of the aisle. Liberal Justices Anthony Kennedy and Ruth Bader Ginsburg were joined by conservative Justices Clarence Thomas, Samuel Alito, and Neil Gorsuch. The ruling removes protections from out-of-state vendors who could operate without charging sales tax, provided that they had no brick-and-mortar presence in-state. The old laws—created before the internet was even a dream–gave online retailers a competitive advantage. They could offer the same products at lower prices than in-state stores. Now, it will be up to the states whether or not they want internet retailers to charge sales tax on items sold within their borders. Some online retailers were already charging sales taxes. Others, such as Amazon, created a system of taxation that included sales tax on direct sales but excludes sales tax on indirect sales. It is uncertain how the ruling will impact such systems. Within the new law lies a few surprises. Small businesses will not be required to collect sales taxes if they generate less than $100,000 in sales and have fewer than 200 transactions in the state per year. This allows small enterprises, such as those you might find on Etsy, to build a following before the sales tax requirement hits. The law will also make available free sales tax collection software to help businesses adjust...