Tag: online shopping

What City Leaders Should Know about South Dakota v. Wayfair

On Thursday, in a 5-4 decision, the Supreme Court handed down a major victory in South Dakota v. Wayfair, concluding that state and local governments can require remote retailers with no physical presence in the state to collect and remit sales taxes. After years of congressional inaction, the decision brings cities one significant step closer

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States and Local Governments Win Landmark Online Sales Tax Case

On Thursday, in South Dakota v. Wayfair, the Supreme Court ruled that states and local governments can require vendors with no physical presence in the state to collect sales tax. According to the court, which ruled in a 5-4 decision, “economic and virtual contacts” are enough to create a “substantial nexus” with the state allowing

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Supreme Court to Rule on Internet Sales Tax Collection

In a move that could bring sweeping changes to the online commerce sector, the Supreme Court has agreed to decide whether states may require out-of-state retailers to collect sales tax. In Quill Corp. v. North Dakota (1992), the Supreme Court held that states cannot require retailers with no in-state physical presence to collect sales tax. South Dakota

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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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Internet Sales Tax Challenge Could Face Supreme Court

Following a predictable loss before the South Dakota Supreme Court, the state of South Dakota is expected to ask the U.S. Supreme Court to rule that its law requiring out-of-state retailers to collect sales tax is constitutional. Doing so will require the U.S. Supreme Court to take the unusual step of overruling precedent. In Quill Corp.

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