Case Law Summaries

South Dakota – Sales Tax on Remote Sellers

South DakotaSouth Dakota v. Wayfair, No. 17-494, decided 6/21/18.  The U.S. Supreme Court, in a 5-4 decision, upheld the Constitutionality of a South Dakota statute that requires out-of-state sellers that meet certain minimum sales or transaction thresholds to collect and remit sales taxes, even if they have no physical presence in the state.  The Court stated that the physical presence rule of Quill Corp. v. North Dakota was unsound and incorrect and no longer controlling precedent.

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