SCOTUS upholds power of states to force internet retailers to collect sales tax
on June 21, 2018
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The Supreme Court in a 5-4 ruling that did not split on traditional ideological lines, upheld South Dakota's ability to require that out-of-state internet sellers collect state sales tax on goods sold into South Dakota. The case involved the internet retailer Wayfair and South Dakota.
The case is being misrepresented in many media reports as involving whether states can tax internet sales. They can, and that was not in issue. The issue was whether states can force internet retailers to collect the sales tax and turn those proceeds over to the state.












