What is the South Dakota v. Wayfair case all about?
The impending decision by the Supreme Court on economic nexus could impact many remote sellers. Vice President of Tax Policy and Government Relations Scott Peterson, explains what the case of South Dakota v. Wayfair, Inc. means for remote sellers.
"South Dakota versus Wayfair is the United States Supreme Court case where the state of South Dakota wants the Supreme Court to overturn a 1992 decision and Wayfair wants the Supreme Court to uphold the 1992 decision. The 1992 decision was Quill versus North Dakota, where the Supreme Court said that it takes physical presence inside of a state before the state has the legal authority to require a seller to collect sales tax. South Dakota wants to get rid of physical presence and instead wants the court to let them force people to collect sales tax based solely on their sales inside the state instead of whether or not they have physical presence. And in this case, both South Dakota and Wayfair admit that Wayfair does not have any physical presence inside of South Dakota at all."