Split High Court Clears Way For South Dakota Internet Sales Tax Law

Mealey's (June 21, 2018, 1:03 PM EDT) -- WASHINGTON, D.C. — Existing case law requiring a retailer to have a physical presence in a state before sales tax can be collected “is unsound and incorrect,” the U.S. Supreme Court ruled June 21, overturning two long-standing high court rulings that had prevented South Dakota from enforcing a new law levying sales tax on certain online retailers with no physical presence in the state (South Dakota v. Wayfair Inc., et al., No. 17-494, U.S. Sup., 2018 U.S. LEXIS 3835)....