As many states move forward with pro-growth spending and tax reforms, a couple of state legislatures are taking steps in the opposite direction. Legislators in Virginia and Kansas are advancing bills that seek to dissolve the physical nexus standard in their respective states and implement an Internet sales tax on out-of-state companies. This type of tax will not only kill jobs and close down businesses, as it has done in other states, but it is also entirely unconstitutional. In Kansas, SB 371 moves to push the long arm of the tax collector past its appropriate state boundary and count third-party...