Earlier this month, the Supreme Court agreed to hear South Dakota v. Wayfair, Inc. (S.D. 2017), a case that has the possibility to fundamentally change the circumstances in which online sales taxes must be collected, not only in South Dakota but nationwide. In Wayfair, South Dakota seeks to overturn Quill v. North Dakota, a 1992 Supreme Court ruling that South Dakota calls outdated. Quill involved an out-of-state office supply retailer that sold floppy disks without charging sales tax. The Quill Court held that a state … Continue reading South Dakota v. Wayfair, Inc.: Supreme Court Will Decide the Fate of Online Sales Tax