SCOTUS: Supreme Court decides internet sales tax case in favor of South Dakota

June 21, 2018 – Today, in South Dakota vs. Wayfair, the Supreme Court announced in a 5-4 opinion that the “physical presence rule” for the purpose of requiring out of state sellers to collect and remit sales tax is “unsound and incorrect,” has limited States’ and local governments’ “ability to seek long-term prosperity,” and that Quill Corp. v. North Dakota, 504 U. S. 298 (1992), and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967) are therefore overruled.  Amanda Kellar, Director of Legal Advocacy at IMLA (International Municipal Lawyers Association), sent out to IMLA members the following report on today’s SCOTUS decision, noting that the decision is “a huge win for state and local governments.”  Click here to read Attorney Kellar’s report and for a link to the full text of the Supreme Court’s decision.

Also Lisa Soronen, Executive Director of the State & Local Legal Center, has provided us with an update on the decision.  Click here for that Attorney Soronen’s update, republished with permission of SLLC.

Leave a Comment