TaxNotes – South Dakota High Court Finds Remote Sales Tax Law Unconstitutional

TaxNotes – South Dakota High Court Finds Remote Sales Tax Law Unconstitutional

Steve DelBianco of NetChoice, which strongly opposes S.B. 106 and similar laws in other states, said he thinks the perspective of small businesses has been lost in the current fight.

“This ruling gives the state what it wanted all along — a case they could appeal to the U.S. Supreme Court,” DelBianco said. “If the high court takes this case, we will be ready to show that the perspective of a few large online retail defendants is only a small part of the story. In fact, many thousands of smaller businesses would bear disproportionate burdens and costs if they are forced to become tax collectors for 12,000 jurisdictions across 46 states.”

NetChoice has sued South Dakota to stop the law, but that suit is on hold as the current matter makes its way through the courts.

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