This week, the Supreme Court will hear a case that could overturn a 1992 decision that prevents a state from forcing retailers to collect sales taxes on purchases if they do not have a "physical presence" in that state. South Dakota is appealing a lower court decision that favored online retailers.
As Idaho now has our own law, this is going to be interesting follow!
- House Bill 578 - Revises the definition of “retailer engaged in business in Idaho”
- Signed by Governor 3.22.18
Free podcast: South Dakota v. Wayfair: What you need to know
Oral arguments for the South Dakota v. Wayfair case commence this week. In this podcast interview with Vertex Inc. Chief Tax Officer Peggi Rockefeller, you'll learn more about the background of this case and its potential impact on sales tax.