John S. Baker Jr.

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South Dakota Attorney General Marty Jackley is going before the United States Supreme Court on Tuesday, April 17, to argue in favor of online sales tax collection and remittance. The case is titled South Dakota v. Wayfair, Inc.

The state passed a law in 2016 requiring out-of-state vendors to collect taxes on sales to South Dakota customers. But South Dakota's law was deemed unconstitutional by state courts, based on a 1992 U.S. Supreme Court opinion in Quill Corporation v. North Dakota.

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South Dakota is going before the U.S. Supreme Court on April 17.

The state passed a law in 2016 that requires online vendors to collect and remit sales taxes from their South Dakota customers. South Dakota is asking the court to make that statute enforceable by overturning an earlier opinion in Quill v. North Dakota.

A nationally-recognized law professor says South Dakota's statute does not limit its collection authority to businesses in other states. And so overturning the Quill opinion does not resolve all of the constitutional issues.