The battle over whether to enact an online sales tax heads into 2018
Lawyers for Newegg, Wayfair and Overstock petitioned the U.S. Supreme Court, requesting that it decline to review a South Dakota Supreme Court decision that would require larger online retailers to collect sales tax on purchases made in the state.
Online retailers are asking the U.S. Supreme Court to decline review of a case that would require larger e-retailers to collect sales tax from South Dakota residents and pay it to the state.
Lawyers for Wayfair Inc., No. 16 in the Internet Retailer 2017 Top 500, Overstock.com Inc. (No. 30) and Newegg Inc. (No. 21) filed a petition with the U.S. Supreme Court recently encouraging the Court not to review an earlier ruling from the South Dakota Supreme Court that prevents the state from enforcing a law that would give states more power to tax online retailers who don’t have a physical presence in those states. The state of South Dakota in October had petitioned the U.S. Supreme Court to review the decision.
The South Dakota law would require out-of-state retailers that don’t have a physical presence in the state and generate least $100,000 in online sales or more than 200 transactions in the state to collect sales tax from South Dakota customers and then remit those taxes to the state.
South Dakota’s case challenges the landmark 1992 Quill Corp. vs. North Dakota ruling, which ruled that Quill, an office supplies catalog retailer, was not required to collect or remit sales tax in North Dakota because it didn’t have a physical presence there.
House Judiciary Chairman Bob Goodlatte, R-Va., also filed a brief asking the U.S. Supreme Court not to review the case. Goodlatte, in a statement said that the decision to tax online purchases should not come from the Supreme Court.
more at: https://www.digitalcommerce360.com/2017/12/18/battle-whether-not-enact-online-sales-tax-will-stretch-2018/