Based on a $1992$ Supreme Court ruling, an Internet$-$based merchant needed to collect sales taxes only when $\_\_\_\_\_.$

Group of answer choices

buyers lived in a state where the merchant had a physical presence

buyers purchased certain enumerated items

the sale price exceeded $$100\mathrm{.}00$

items were purchased through a consumer$-$to$-$consumer $($C$2$C$)$ Web site