Tag: online shopping

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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