As explained in their textbook, online retailers generally must have a physical presence in a state for sales tax to be collected. However, several states have found a way to redefine physical presence and, as a result, collect taxes on Internet sales made to state residents by out-of-state corporations. Should online retailers be required to collect and pay sales taxes in jurisdictions where they do not have a physical presence? Is this an instance of taxation without representation? Find a case on WestLaw to support your answer.