Update: U.S. Supreme Court to consider internet sales tax collection law

Cody Edwards, Iowa Table SALT Law, Dickinson Law Firm, Iowa Taxation Law, Des Moines Iowa

Posted on 01/15/2018 at 11:28 AM by Cody Edwards

I have previously written (here and here) about the controversy surrounding many online retailers’ lack of sales tax collection responsibility.  In a nutshell, many online retailers are not required to collect sales tax on their sales because a 1992 United States Supreme Court case, Quill Corp. v. North Dakota, held that states can only require retailers to collect sales tax if the retailer has a “sales force, plant, or office” in the state. Following a statement in a 2015 concurring opinion by Justice Kennedy that it may be time to reconsider Quill, many states enacted laws that fly directly in the face of Quill.  Not surprisingly, these laws were challenged as unconstitutional and there was a race to the United States Supreme Court.  It appears South Dakota won the race. 

On Friday, January 12, 2018, the Supreme Court announced that it will hear South Dakota v. Wayfair, Inc. et al., perhaps as early as April, 2018. Stay tuned to this blog for updates—the Supreme Court’s decision is likely to have a significant impact on your sales tax collection and payment responsibilities. 

For any questions sales tax or tax law please contact Cody Edwards

The material in this blog is not intended, nor should it be construed or relied upon, as legal advice. Please consult with an attorney if specific legal information is needed. 

- Cody Edwards


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