State Tax Case Relisted At U.S. Supreme Court

Jan 8, 2018

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.

The Supreme Court has relisted the case. According to Scotusblog, that could mean that one or more justices wants to examine the case further. It could also indicate that justices are trying to get the four votes needed for review, or that one or more justices is writing a dissent from the majority's decision not to review the case.

The U.S. Supreme Court issued an opinion in 1992 that requiring out-of-state vendors to collect sales taxes for states is burdensome to the point of being unconstitutional. South Dakota is asking the court to reverse that decision. The court has held that it's up to Congress to legislate a fair disposition.