Tag: south dakota v. wayfair

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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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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