"Vic Smith" wrote in message
...
On Fri, 16 Nov 2007 13:55:52 GMT, "BillP"
wrote:

I haven't followed the legalities, but was surprised a couple days ago
when I was charged state tax in buying a couple gifts on QVC.
Here's what they say on their website.

--Vic

QVC is registered with your state to collect sales or use tax, as
appropriate, on taxable items shipped to your state. Most states
require that we tax shipping and handling as well. The passage of the
Internet Tax Freedom Act and similar state statutes has no effect on
QVC's current obligation to collect such taxes. Please note that sales
and use tax collected is remitted by QVC to your state taxation
authority as required by law. These monies are not retained by QVC.




The key phrase "QVC is registered with your state to collect sales or use
tax" this provides the "nexus".

QVC has volunteered to register with the state, probably due to either a
presence in the state or a subsidiary in the state.
Without this presence, or nexus in the state they can not be forced to
collect the sales tax.