Supreme Court decision is win for states’ rights

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By Gov. Dennis Daugaard

It’s been a historic week for South Dakota. On Thursday, June 21, the United States Supreme Court announced its decision in South Dakota v. Wayfair, Inc., ruling in our favor 5-4.

The case stemmed from a bill I signed into law in 2016 which requires online sellers without a physical presence in South Dakota to collect and remit sales tax. The law applies to online sellers with more than $100,000 in South Dakota sales or 200 or more transactions. Several companies, including Amazon, began voluntarily to comply after the law’s passage, while others objected based on the Quill decision issued by the U.S. Supreme Court in 1992.

 

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