The days of online tax-free shopping may be coming to an end. It won’t be too soon.

A California appeals court last week found bookseller Borders Inc. liable for $167,000 in California sales taxes.

A 1992 Supreme Court decision found that mail-order merchants need not collect state and local sales taxes, unless the merchant has a physical presence in those states.

The economy and our society change quickly, far more quickly than the law. Today, it is simply unfair that people buying from a bricks-and-mortar merchant must pay sales taxes, while those buying online most often do not.

The U.S. Supreme Court has ruled that collecting taxes for many states, each with different rates, imposes a burden on mail order and online businesses. Plus, it has been frequently argued that online merchandising is new and needs time to develop.

However, computers now make linking customers to their home states easy, and online retailing has fully arrived.

States like Maine need revenue to run. There is no longer any reason to exempt large online and mail-order merchants from paying their fair share.

The states and federal government should work together to find a way to implement an online and mail order sales tax.