Analysis

Structure Of South Dakota Law Matters In Quill Overturn

Law360 (June 21, 2018, 8:34 PM EDT) -- The U.S. Supreme Court, in Thursday’s landmark decision to overturn more than half a century of precedent requiring physical presence before states can compel retailers to collect and remit use tax, made clear that the structure of the remote seller law, with which it was presented as a test case, made a difference.

That law, S.B 106 of South Dakota, mandates that certain remote sellers collect and remit tax, but does so with a number of guidelines. It has set thresholds, it is prospective-only and it is nondiscriminatory. Observers said that alone might not have swayed the court, since even those...

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