Quill v. North Dakota

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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.

National attention has been drawn to a South Dakota Supreme Court case heard Tuesday, Aug. 29. It centers on a law passed by legislators who knew it could not be enforced.

The law requires out-of-state internet vendors to collect sales taxes from their South Dakota customers and remit the money to the state.

Both sides agreed in advance that justices should not reverse a lower court decision that the law is unenforceable.

The state wants justices to clear the way for the issue to get to the U.S. Supreme Court.