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.
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