South Dakota v. Wayfair

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.

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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.

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.