NetChoice Statement on South Dakota Supreme Court Hearing

South Dakota’s Attorney General began by acknowledging that the Court must affirm the judgment entered against his state, because of the clear precedent of Quill.

Then General Jackley said the Internet presents changed circumstances that the U.S. Supreme Court needs to review.

Our counsel explained that the internet’s major benefit is to enable the smallest of businesses to put-up a website and reach customers anywhere in the country. But South Dakota’s law would impose tax and audit burdens on any business anywhere in the country, if it had just 200 sales to state residents.

Our counsel concluded by arguing that the Court should affirm the lower decision to block the law, and that Congress is best suited to weigh the benefits and burdens of empowering state tax auditors to go after every business in America.