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Category Archives: Interstate Commerce

Supreme Court asked to overturn Quill’s physical presence standard with South Dakota’s economic nexus tests for imposing sales tax on out-of-state state retailers

FedTaxLaw Posted on April 18, 2018 by adminMarch 12, 2019

State of South Dakota v. Wayfair, Inc. et al

In what portends to be the next landmark Supreme Court decision on a state’s constitutional power to impose state sales tax on interstate commerce the Court recently heard oral arguments in South Dakota v. Wayfair, Inc., et al, cert granted, 138 S.Ct. 735 (1/12/2018).  The issue before the Court is whether South Dakota sales tax scheme can satisfy the requirement under the Commerce Clause by imposing sales and use tax collection on a remote seller without such seller’s having a physical presence in South Dakota.

Posted in Interstate Commerce, Sales Tax
Jerald David August,
Fox Rothschild
JAugust@foxrothschild.com

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