Sriram “Ram” Natarajan is now GIA’s senior vice president of laboratory operations and is based out of the lab’s headquarters in Carlsbad.
SCOTUS: States Can Make Online Sellers Collect Sales Tax
The Supreme Court voted to overturn Quill, which makes way for states to begin collecting sales tax from online merchants.

Washington--The U.S. Supreme Court has made way for states to begin collecting sales tax from all online sellers by overturning a decision made when only 2 percent of Americans had internet access and mail-order catalogs were king.
Quill Corp. v. North Dakota (1992), which barred states from collecting sales tax from sellers that do not have a physical presence in the state, was overturned by a vote of 5-4, the court announced Thursday morning.
Justice Anthony M. Kennedy authored the concurring opinion, joined by Justices Ruth Bader Ginsberg, Samuel A. Alito Jr., Neil M. Gorsuch and Clarence Thomas.
“Quill puts both local businesses and many interstate businesses with physical presence at a competitive disadvantage relative to remote sellers,” he wrote. “Remote sellers can avoid the regulatory burdens of tax collection and can offer de facto lower prices caused by the widespread failure of consumers to pay the tax on their own.”
(When consumers buy an item online and do not pay sales tax at the time of the purchase they are required by law to report and pay it when they do their annual income taxes, though hardly any do so.)
“In effect,” the concurring opinion continues, “Quill has come to serve as a judicially created tax shelter for businesses that decide to limit their physical presence and still sell their goods and services to a state’s consumers—something that has become easier and more prevalent as technology has advanced.”
Chief Justice John Roberts and Justices Stephen Breyer, Sonia Sotomayor and Elena Kagan dissented, with Roberts stating that while e-commerce has grown into a “significant and vibrant” sector of the economy, the changing of the physical presence rule ultimately should be left up to Congress.
He noted the costs this decision will impose on retailers of all sizes, as they grapple with how to navigate the web of complex tax laws that vary from jurisdiction to jurisdiction.
“The burden will fall disproportionately on small businesses,” Roberts wrote in the dissenting opinion. “One vitalizing effect of the internet has been connecting small, even ‘micro,’ businesses to potential buyers across the nation. People starting a business selling their embroidered pillowcases or carved decoys can offer their wares throughout the country—but probably not if they have to figure out the tax due on every sale.”
The Supreme Court decision to overturn Quill is seen as a victory by many brick-and-mortar sellers
On Thursday, both Jewelers of America and the National Retail Federation issued statements lauding the Supreme Court’s decision, though both noted the need for congressional action to follow.
“This historic decision from the Court in support of sales tax fairness is a major victory for the jewelry industry, providing a clear path to level the playing field between traditional and online retailers,” JA President and CEO David J. Bonaparte said. “Now, Congress must respond by passing federal legislation to create a universal federal framework for sales and use tax collection in a way that benefits businesses, regardless of the state where their business resides, and avoids a patchwork of state-by-state laws.”
NRF CEO Matthew Shay called the decision a “major victory” but said Congress must now follow the court’s lead and pass legislation implementing uniform, national rules that “provide consistency and clarity for retailers across the country.”
JA, which just held its annual fly-in in which it brings jewelers to meet with Congressional leaders, said it will continue to push Congress to pass federal legislation for sales tax collection.
The chance to revisit and overturn Quill came to the Supreme Court earlier this year after the state of South Dakota, which estimates that it loses $48-$58 million a year due to uncollected taxes from online sales, asked the court to reconsider the two decades-old decision.
Overstock.com, one of the online retailers that battled South Dakota over the issue, issued a statement following Thursday’s ruling indicating it would comply but called on Congress to step in and legislate a “fair solution.”
“Today the U.S. Supreme Court has re-shaped the interstate commerce landscape in a move that could impact small business innovation on the internet, which has been a driving force behind our nation’s economy for the last 15 years,” said Jonathan Johnson, an Overstock.com executive and board member.
“The framers of the Constitution intended Congress to regulate interstate commerce by thoughtful legislation. To lessen the potential impact of today’s ruling on internet innovation, Congress can, and should, pass sound legislation allowing states to accomplish their aims while still permitting small internet business to thrive.”
The full opinion can be found on SupremeCourt.gov.
Editor’s note: The story was updated post-publication to include a statement from Overstock.com, which was received after the story was published.
The Latest

The one-of-a-kind collar represents the beauty of imperfection and the strength to rebuild.

Three C-suite executives, including former CEO Tom Nolan, have resigned as part of what the company describes as a “transition.”

Jewelers of America is leading the charge to protect the industry amidst rising economic threats.

The retailer, which recently filed Chapter 11, inked a deal to sell its North American business and intellectual property.


Target CEO Brian Cornell will step down in February and be replaced by the company’s chief operating officer, Michael Fiddelke.

The pop-up will display this year's Tiffany & Co. Singles Championship trophies along with a diamond-encrusted tennis racket and ball.

As a leading global jewelry supplier, Rio Grande is rapidly expanding and developing new solutions to meet the needs of jewelers worldwide.

The New Hampshire-based store has expanded to Boston, propelled by the success of Alex Bellman’s TikTok page, “The Truthful Jeweler.”

The latest incident happened Monday at a store in Oakland, California, continuing a pattern JSA first warned about last month.

The new aqua green New York Harbor Limited Edition II is the watchmaker’s second collaboration with the Billion Oyster Project.

Participants who attend any three Rings of Strength events will be awarded a special medal.

The investment company, founded by Dev Shetty, has acquired the struggling miner and its assets, including the Lulo mine in Angola.

Smith shares wisdom he gleaned from a podcast he was listening to one morning while being walked by his dog, a Malshi named Sophie.

The counterfeit Van Cleef & Arpels jewels would have been worth more than $30 million if genuine.

The MJSA Mentor & Apprenticeship Program received the Registered Apprenticeship Program designation by the U.S. Department of Labor.

Casio executive and watch enthusiast Masaki Obu is the new general manager of its U.S. timepiece division.

Barabash, Verragio’s client relations representative, was a vital member of the team and is remembered as being warm and full of life.

Originally introduced in 1992, the “Dot” collection is back with a capsule featuring five archival designs and three new creations.

Allison-Kaufman has received the honor for the fourth year in a row.

The company had a solid second quarter, with sales of non-charm jewelry outpacing sales of pieces in its core collections.

Taylor Swift dons the vibrant pair in new promotional imagery for her upcoming album, “The Life of a Showgirl,” set to release in October.

Its investment in micromechanics expert Inhotec will preserve skills essential to the watchmaking industry as a whole, said the company.

Nicolette Bianchi joins the wholesale provider with more than 15 years of cross-industry experience in marketing and product development.

Her new “Ocean” collection was inspired by Myanmar’s traditional articulated fish jewelry, with depictions of flounder, catfish, and more.

Longtime Casio executive Yusuke Suzuki is the new president and CEO of Casio’s U.S. subsidiary.

The full-day sourcing and networking event, slated for Aug. 18, will be followed by the fifth annual Mega Mixer Summer Soirée.