Tag: anthony kennedy

What Justice Kennedy Meant to Cities

As of July 30, the last day of this year’s historic Supreme Court session, Justice Anthony Kennedy is retired. For states and local governments, he will be forever remembered — not least as the justice who championed allowing online sales tax collection. In March 2015, Justice Kennedy wrote that the “legal system should find an

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South Dakota Asks Supreme Court to Consider Online Sales Tax

For years, local authorities have tangled with online retailers over sales tax collection within communities. But this fall, a new development in a blockbuster Supreme Court case could force the issue into the national spotlight. In Quill Corp. v. North Dakota (1992), the Supreme Court held that states cannot require retailers with no in-state physical presence to

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