Why do you have to pay state tax when ordering out of a catalog? PLEASE HELP!!! for a class?

Question

This is the question i have for a legal environment of business class:

2. Prof. Shubin is a resident of Virginia. She orders a sweater from the L.L. Bean Catalog because she does not want to go to the Tysons Corner, L.L. Bean store. L.L. Bean is a private retail company based in Freeport, Maine. Explain why does Prof. Shubin has to pay Virginia state tax on her mail order purchase?

Answer 1

If LLBean has "nexis" (defined as permanent business activity locatins) in Virginia, VA sales tax applies.  In the absence of nexis, use tax applies and VA can collect it from the individual bringing the product into the state.  Can and might happen!