Category Archives: South Dakota

Subscribe to South Dakota RSS Feed

It’s Like Déjà Vu, All Over Again: Wayfair and the Evolution of Commerce

The United States Supreme Court has recently agreed to hear oral argument in South Dakota v. Wayfair, Inc. – a case exploring the boundaries of sales and use tax nexus.  The crux of the dispute in Wayfair relates to the defining purposes and protections of Commerce Clause of the U.S. Constitution.  Much of the discussion … Continue Reading

Risky Business? – South Dakota v. Wayfair, Inc. Sets Stage for SCOTUS Review of Physical Presence Requirement for Sales and Use Taxes

It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit sales and use taxes. The U.S. Supreme Court reaffirmed this bright-line test in the 1992 case of Quill Corp. v. North Dakota. In Quill, the … Continue Reading
LexBlog