Black Hills Knowledge Netowork

SB 106 was passed in 2016. The court battle may push it to the Supreme Court and challenge an earlier ruling.
SB 106 was passed in 2016. The court battle may push it to the Supreme Court and challenge an earlier ruling.
Jake DeGroot via Wikipedia
March 9, 2017

State Advances Online Sales Tax Battle

A loss in court may lead to a win for a South Dakota law at the United States Supreme Court. Senate Bill 106 was passed in 2016, instructing online businesses to collect sales tax for South Dakota purchases. Although Amazon has recently begun collecting taxes, South Dakota sued four other companies. The Rapid City Journal reported this week that Judge Mark Barnett ruled in favor of the defendants, citing Quill Corp. v. North Dakota, a decision requires a business to have a physical address in a state if the state is to collect taxes from it. There is hope among state leaders that this court case will reach the Supreme Court, who may overturn the Quill Corp ruling.

To read more news about taxes impacting the Black Hills region, visit the Black Hills Knowledge Network's online news archive

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