SD Tax Fairness Case Garnering Support from State AG’s and President Trump


The US Supreme Court has scheduled oral arguments for next month (April 17) in South Dakota’s case seeking to collect sales taxes from out-of-state internet retailers.

South Dakota is asking the high court to review whether retailers can be required to collect sales taxes in states where they lack a physical presence. The case could have national implications for e-commerce.

Attorney General Marty Jackley says the case is getting a lot of support.


Jackley says he’ll make three trips to Washington, DC, to help prepare himself for presenting the case.

“The State of South Dakota v. Wayfair, Overstock and Newegg” seeks to to overturn the “Quill Corp. v. North Dakota” ruling which was issued before the online shopping boom. In the Quill case, the Supreme Court said Congress has to decide standards for allowing states to determine sales and use tax collection obligations. Congress has considered various legislative options but has yet to act. Some companies, such as Amazon, have decided to collect state sales taxes despite the precedent.

Arguments are scheduled for April 17.

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