This study gives a brief historical view of the little known complement to the sales tax, the use tax. Supreme Court decisions regarding the use tax are analyzed with special emphasis given to those that shaped the Quill Corp v. North Dakota decision. As a result of the Quill decision there has been great effort put forth by the Streamlined Sales Tax Project (SSTP) to harmonize the nation’s tax codes and lessen the burden on firms from collecting use taxes on remote sales. Current legislation that has resulted from the SSTP’s efforts to satisfy the Commerce Clause are also discussed along with their potential economic impacts.