Overview
Stephen Kranz said South Dakota’s “unusual” authorization of lawsuits against retailers that don’t comply with a new remote seller sales tax law “was written to create a path for the state to be the aggressor and sue the retailers,” in order to overturn the Supreme Court’s Quill decision that narrowed sales tax nexus. “It’s clear South Dakota is joining the list of states that have declared Quill to be dead and is moving quickly to test that legal theory,” Mr. Kranz concluded. Read the full article.
