Retailers Tell High Court South Dakota Internet Tax Law Would Harm Businesses

Mealey's (April 2, 2018, 1:04 PM EDT) -- WASHINGTON, D.C. — Relying largely on a report by the U.S. Governmental Accountability Office (GAO), three internet retailers in a March 28 respondent brief ask the U.S. Supreme Court to uphold controlling case law that invalidates a newly enacted South Dakota sales tax collection law, arguing that overruling the case’s physical presence requirement would harm smaller retailers (South Dakota v. Wayfair Inc., et al., No. 17-494, U.S. Sup.)....