President Trump and 41 State Attorneys General Join in Support of South Dakota’s Tax Fairness Case
PIERRE, S.D. – Attorney General Marty J. Jackley is pleased to announce that President Trump and 41 States, two United States territories, the District of Columbia have joined this fight. Eleven amicus briefs have been filed in support of South Dakota’s effort to bring tax fairness to the states.
“We are pleased that President Trump and the 41 State Attorneys General have joined us in seeking tax fairness,” said Jackley. “On April 17, 2018, I will appear before the United States Supreme Court and provide a strong and long awaited voice for our main street businesses.”
South Dakota passed a law in 2016 that would require out-of-state retailers to be treated the same as in-state retailers. The law applies to out-of-state retailers if they have more than $100,000 in sales or complete more than 200 transactions per year within South Dakota.
In the 1992 Quill decision, the U.S. Supreme Court required that a retailer have a “physical presence” within a state before a seller can be obligated to collect and remit that state’s sales taxes on purchases delivered into the state.
Given the controlling precedent of Quill, on October 2, 2017, the Attorney General’s Office filed a petition for certiorari asking the U.S. Supreme Court to review the South Dakota Supreme Court decision in State of South Dakota v. Wayfair, Overstock and Newegg that has been granted.