South Dakota v. Wayfair

Lee Strubinger / SDPB

Starting November first, the state of South Dakota will collect sales taxes from online purchases.

This comes after years of political wrangling and a US Supreme Court decision that allows the state to require online retailers to remit sales tax from purchases.

When South Dakota lawmakers passed a bill several sessions ago that requires online vendors to remit sales tax to the state, the legislation carried an automatic injunction incase the bill was challenged in court.

It was.

Melissa Hamersma Sievers / SDPB

Governor Dennis Daugaard is calling a special legislative session for the middle of September.

Lawmakers will consider legislation that allows the state to implement rules that require online vendors to collect and remit sales tax.

Governor Daugaard wants the legislature to consider legislation that expedites the implementation of a recent US Supreme Court decision South Dakota versus Wayfair.

Art Lien

In June the United States Supreme Court overturned decades-old precedent that denied states the authority to require out-of-state vendors to collect and remit sales taxes.

South Dakota pushed the issue, and in April, Attorney General Marty Jackley argued before the U.S. Supreme Court.

South Dakota prevailed, in part on the strength of its state law that streamlines the tax collection process and does not seek to collect retroactively. That same law also suspends tax collection while litigation with vendors is ongoing.

Yuharelly Comparan / SDPB

South Dakota Governor Dennis Daugaard says the legislature may need to overturn an injunction on collecting sales tax from online retailers following a recent US Supreme Court decision.

That automatic ban written into the state law is why the governor says a special session could be needed.

In June, the US Supreme Court overturned a ruling from South Dakota, which found that mandating  out-of-state vendors collect sales tax from online purchases was unconstitutional.

The South Dakota state legislature could meet for a potential special session to implement any laws needed for collecting online sales tax.

That need comes following a US Supreme Court ruling in the state’s favor that state’s can collect sales tax from online retail vendors.

Governor Dennis Daugaard is reaching out to legislative leaders, suggesting a special session might be needed to implement the ruling.

House Majority Leader Lee Qualm says he’s not entirely sure what would be covered during a special session. He says he has many questions.

debpeters.com

In The Moment ... June 21, 2018 Show 363 Hour 1 

The U.S. Supreme Court has sided with the state of South Dakota in a 5 to 4 vote on South Dakota v. Wayfair. The decision says the state should be able to continue requiring large-scale retailers who do not have a physical presence in the state to collect and remit sales tax.

State lawmaker Deb Peters was instrumental in bringing the case to the Supreme Court.

SCOTUS Rules In Favor Of South Dakota Sales Tax Law

Jun 21, 2018

The US Supreme Court is ruling in favor of South Dakota in allowing states to collect online sales tax revenue.

State Senator Deb Peters was instrumental in crafting a bill that eventually got challenged all the way to the country’s highest court.

She’s also president of the National Conference of State Legislatures. She says that group and the federal government are going to help all states get organized.

Franz Jantzen, Collection of the Supreme Court of the United States

The U.S. Supreme Court is now deliberating whether it should amend or overrule its Quill opinion. That 1992 decision holds that Congress has the constitutional authority to regulate commerce among the states. And absent congressional action, states can't force businesses with no physical presence in the state to collect state sales taxes.

Lori Walsh

In the Moment ... April 19, 2018 Show 319 Hour 2

For perspective on some recent top headlines from the U.S. Supreme Court, we welcome Mike Thompson to the program. He's Associate Professor of Criminal Justice at the University of Sioux Falls.

In the Moment ... April 17, 2018 Show 317 Hour 2

South Dakota Attorney General Marty Jackley went before the United States Supreme Court to argue in favor of online sales tax collection and remittance. The case is titled South Dakota versus Wayfair, Inc.

SDPB's Gary Ellenbolt spoke with Jackley Tuesday morning.

Art Sign Works

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.

Avonlee Photography

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.

Sutton for South Dakota

South Dakota is going to the U.S. Supreme Court to try to get online vendors to collect and remit sales taxes. Attorney General Marty Jackley is arguing the case on April 17. South Dakota's U.S. Representative Kristi Noem has sponsored a bill in Congress to try to accomplish the same thing through federal legislation.

Noem and Jackley, both Republicans, have announced they are running for governor of South Dakota.

Tribal reservations, as sovereign governments, have the authority to collect taxes. Eight tribes within South Dakota's boundaries, along with the National Congress of American Indians, are taking steps to make sure that authority remains intact.

On April 17, South Dakota goes before the U.S. Supreme Court to argue that out-of-state and online vendors should collect and remit sales taxes from South Dakota customers.

In The Moment ... January 17, 2018 Show 257 Hour 2

South Dakota attorneys will argue before the U.S. Supreme Court sometime this spring to make the case for requiring online sellers to collect state sales taxes from South Dakota customers.

This is an appeal the entire nation is watching, because it affects all tax-collecting states and the District of Columbia.

SDPB's Victoria Wicks explains the nuances of the case.

The U.S. Supreme Court has postponed South Dakota's attempt to get out-of-state vendors to collect sales taxes. The high court set the case on its conference calendar last Friday, with orders made public on Monday, Jan. 8.

A spokeswoman for the state Attorney General's office says the case will go to conference again next Friday, with an outcome to be announced on Tuesday, Jan. 16.