South Dakota Asks Supreme Court To Uphold Internet Sales Tax Law

Mealey's (March 1, 2018, 1:13 PM EST) -- WASHINGTON, D.C. — In its Feb. 26 merits brief, the state of South Dakota tells the U.S. Supreme Court that the physical-presence sales tax collection requirement established by the 26-year old Quill Corp. v. North Dakota, 504 U.S. 298 (1992), which was cited to strike down the state’s new sales tax law, is outdated in the modern internet retail environment and should be abrogated (South Dakota v. Wayfair Inc., et al., No. 17-494, U.S. Sup.)....