South Dakota Clashes with Online Retailers in Sales Tax Battle


Stephen Kranz said that South Dakota’s new remote seller sales tax, imposed in opposition to the Supreme Court’s Quill Corp. v. North Dakota decision, means “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 added that more than 12 state legislatures have enacted laws that challenge Quill, and he expects that number to grow this year. Read the full article.