Seattle Times – South Dakota seeks overturn of high court sales tax decision
If the Supreme Court overturns the 1992 decision, state tax collectors would be able to reach across their borders to impose sales tax obligations on businesses who sell to residents in their states, said Steve DelBianco, executive director of NetChoice, an e-commerce trade group.
DelBianco said that smaller retailers would be burdened the most if the decision is overturned. He said states are employing a strategy of “harassing” the retail community with a patchwork of laws and regulations including South Dakota’s “full-frontal challenge” to the high court decision.
“These multiple challenges to interstate commerce were designed to create so much chaos for the business community that it would beg Congress for relief,” he said.