South Dakota Supreme Court Rejects Online Sales Tax Law

Wednesday, September 20th, 2017

 
 
Share
Link
South Dakota
Retail

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


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...

South Dakota Provides Guidance on the Taxation of Churches

Wednesday, October 3rd, 2018 -The South Dakota Department of Revenue (DOR) recently released guidance that provides information about how sa...

Mowing Services to Keep Right of Way Clear Taxable in...

Monday, October 1st, 2018 -The Arkansas Department of Finance and Administration recently ruled that lawn-mowing services to keep a right...