In a decision cheered by traditional retailers and many states, the U.S. Supreme Court agreed to revisit a 1992 decision in which it ruled that states could only require remote sellers to collect sales taxes if they had a physical presence in the state.
The Court said it would hear an appeal from South Dakota (South
Dakota vs. Wayfair) that the current “physical presence” rule is
outdated and unfair in a time when Americans do much of their shopping
online. In 2016, South Dakota passed a law requiring out-of-state
sellers to collect and turn over sales tax to the state. The state’s
highest court struck down the law, citing previous Supreme Court
decisions.. . . more