The Supreme Court held in Quill v. North Dakota, 504 U.S. 298 (1992) that only Congress has the authority to regulate interstate commerce under the Commerce Clause and that the current patchwork of state and local sales tax rules is too complicated to require remote sellers to collect sales taxes. The result is that states and local governments are prohibited from enforcing existing sales and use tax laws on the growing number of out-of-state sales.