Currently, under the Supreme Court’s decision in Quill Corp. v. North Dakota , states and their political subdivisions are not permitted to impose sales taxes on sales made by firms that do not have a physical presence within their jurisdiction (Cornell Law). This decision has prevented state and local governments from imposing sales taxes on Internet sales (Reuters). The state of South Dakota is asking the Supreme Court to revisit its decision in Quill (SCOTUS Blog, Bloomberg BNA, E-Commerce Times). The Supreme Court is expected to hand down its decision in its current term, but if it does not, the question will resolve as no. _{Confused? Check our FAQ or ask us for help.}

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The Supreme Court ruled that a state may impose sales taxes on retail sales by firms that do not have a physical presence in the state. This question closed as “yes” with an end date of 21 June 2018 (The Supreme Court of the United States) _{See our FAQ to learn about how we resolve questions and how scores are calculated.}