Daniel Hemel, an assistant professor at the University of Chicago Law School, said consumers would benefit from paying sales taxes on more online purchases, and not just not just because they’ll no longer have a guilty conscience about unpaid use tax.

“You bear the cost of collective noncompliance every time you hit a pothole on Lake Shore Drive,” said Hemel, who along with Kaplan was among a group of academics who filed a brief with the Supreme Court supporting South Dakota.

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