Deborah White is Executive Vice President and General Counsel with the Retail Industry Leaders Association, and President of the Retail Litigation Center. As the leading voice for the retail industry in the judicial branch, Deborah is closely monitoring the different legal cases developing to challenge the Supreme Court's 1992 Quill decision, which could overturn the precedent currently prohibiting states from requiring remote or online sellers to collect and remit state and local sales taxes. Below is Deborah's analysis of recent actions in South Dakota which could determine the fate of the case.
Last Friday, the state of South Dakota filed a compelling motion in favor of remanding its case against on-line retailers back to state court. The motion makes clear that state court is the proper venue to start a case that will put the following constitutional question to the U.S. Supreme Court: whether the ubiquitous economic presence of today's major on-line retailers is constitutionally sufficient to give states the authority to require those retailers to collect and remit the sales tax that is due on all sales transactions and that physically present, brick-and-mortar retailers already collect and remit.
Read the full post here.
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