Law Professor Says SD Lawsuit Presents Another Constitutional Issue

Mar 25, 2018

Professor John S. Baker Jr.
Credit 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.