Company X makes product in State A, and ships this tangible personal property to customers in State B, using a common carrier to transport the goods. Company X has no physical presence in State B. Orders from customers are only accepted in State A. X does absolutely nothing in State B. Prior to the Wayfair decision, the Quill case was generally thought to illustrate the rule that an out of state seller, such as Company X, did not need to charge and collect and remit sales taxes in that destination state (State B), because it had no physical presence in State B. True or False?

True

False