Legal Opinion
State v. Wayfair Inc.
South Dakota Supreme Court
Decided September 13, 2017No. 28160PublishedCited by 6 opinions
1Opinion of the CourtSeverson, Justice
[111.] South Dakota has no state income tax and relies on retail sales and use taxes for much of its revenue. Pursuant to state statute, sales tax is generally collected by sellers selling merchandise in this state at the point of sale and is remitted to the state by those sellers. SDCL 10-45-27.3. 1 Decisions from the United States Supreme Court interpreting the Commerce Clause of the United States Constitution prohibit the State of South Dakota from imposing this collection obligation on sellers with no physical presence in the state. As Internet sales by these sellers have risen, state…
2Cases cited10 opinions
- Rodriguez De Quijas v. Shearson/American Express, Inc.Supreme Court of the United States · 1989
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- South Dakota v. Wayfair, Inc.Supreme Court of the United States · 2018
- Harvey v. Regional Health NetworkSouth Dakota Supreme Court · 2018
- Quad Graphics, Inc. v. N.C. Dep't of RevenueNorth Carolina Business Court · 2021
- State v. WayfairSouth Dakota Supreme Court · 2018
- State v. WayfairSouth Dakota Supreme Court · 2018
1 more not listed; retrieve them via the Exa API.