On October 22, the South Dakota Attorney General Marty Jackley announced the filing of a petition for certiorari, requesting U.S. Supreme Court review of the South Dakota Supreme Court decision in South Dakota v, Waifair, Overstock and Newegg.
The state court decision being appealed affirms a lower court decision limiting the ability of the state to tax e-commerce sellers. By requesting the US Supreme Court hear the case, South Dakota is essentially requesting the Court overrule the long standing physical-presence requirement articulated in the famous Quill decision. The Quill requirement has historically blocked all states ability to collect sales tax on remote commerce.
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