In South Dakota v. Wayfair, Inc., will the Supreme Court rule that a state may impose sales taxes on retail sales by firms that do not have a physical presence in the state?
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.