South Dakota Asks the US Supreme Court to Hear Its Case for Collecting Online Sales Tax


Stephen Kranz said South Dakota’s Supreme Court challenge to the Quill physical presence test for state sales tax collection “should be seen in Congress as setting a potential deadline for a congressional legislated solution.” He added, “The states, in response to Congress’s failure to act, have taken the issue to the courts and are moving it forward to see if they can get an answer from the courts that they like—taking it out of Congress’s purview.”