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Supreme Court To Consider Internet Retail Taxes’ Reach

Law360, Washington (January 12, 2018, 2:59 PM EST) -- The U.S. Supreme Court on Friday agreed to hear South Dakota’s challenge to Quill v. North Dakota, setting the stage for a decision on whether states may compel retailers that do not have a physical presence within their borders to collect and remit use tax.

The case, which stems from a South Dakota law requiring certain remote sellers to collect and remit use tax to the state whether or not they have a physical presence there, is the current best hope of those who wish to...
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