South Dakota Supreme Court Rejects Online Sales Tax Law

Wednesday, September 20th, 2017

 
 
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Last week, South Dakota's Supreme Court struck down a law that would require out-of-state retailers to collect sales tax on in-state purchases.

In 1992 the United States Supreme Court ruled in Quill Corp. v. North Dakota that retailers must have a physical presence in a state before the state can force them to collect sales tax and send it in to the state. Many states have passed legislation to challenge the decision in Quill Corp.

Last week the South Dakota Supreme Court determined that the 1992 decision remains the controlling precedent, and struck down the law requiring out-of-state retailers to collect sales tax on in-state purchases.

http://www.newsobserver.com/news/business/article173281691.html


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