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