Can an online merchant have nexus with a state because its merchandise may be stored in the state? And what is the scope of the government’s authority to make inquiries of the out-of-state online merchant to obtain information about its in-state activities? Both questions are the subject of a recent Pennsylvania Commonwealth Court decision. Online Merchants Guild v. Hassell,e No. 179 M.D. 2021 (Pa. Commw. Ct., Sept 9, 2022). The Commonwealth Court held that the Department of Revenue failed to demonstrate that the out-of-state online merchants had sufficient in-state contacts under the Due Process Clause to permit it to require responses to inquiries contained in questionnaires mailed to those merchants.