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Posted by: thepinetree on 06/21/2018 09:16 AM Updated by: thepinetree on 06/21/2018 09:16 AM
Expires: 01/01/2023 12:00 AM

Supreme Court Rules Sales Tax For All

Washington, DC...JUSTICE KENNEDY delivered the opinion of the Court. When a consumer purchases goods or services, the consumer’s State often imposes a sales tax. This case requires the Court to determine when an out-of-state seller can be required to collect and remit that tax. All concede that taxing the sales in question here is lawful. The question is whether the out-of-state seller can be held responsible for its payment, and this turns on a proper interpretation of the Commerce Clause, U. S. Const., Art. I, §8, cl. 3.

Click on Image Above For Full Decision

In two earlier cases the Court held that an out-of-state seller’s liability to collect and remit the tax to the consumer’s State depended on whether the seller had a physical presence in that State, but that mere shipment of goods into the consumer’s State, following an order from a catalog, did not satisfy the physical presence requirement. National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967); Quill Corp. v. North Dakota, 504

U. S. 298 (1992). The Court granted certiorari here toreconsider the scope and validity of the physical presence rule mandated by those cases.

Opinion of the Court

I Like most States, South Dakota has a sales tax. It taxes the retail sales of goods and services in the State. S. D. Codified Laws §§10–45–2, 10–45–4 (2010 and Supp. 2017).Sellers are generally required to collect and remit this taxto the Department of Revenue. §10–45–27.3. If for some reason the sales tax is not remitted by the seller, then instate consumers are separately responsible for paying a use tax at the same rate. See §§10–46–2, 10–46–4, 10–46–
6. Many States employ this kind of complementary sales and use tax regime.

Under this Court’s decisions in Bellas Hess and Quill, South Dakota may not require a business to collect its sales tax if the business lacks a physical presence in the State. Without that physical presence, South Dakota instead must rely on its residents to pay the use tax owedon their purchases from out-of-state sellers. “[T]he impracticability of [this] collection from the multitude of individual purchasers is obvious.” National Geographic Soc. v. California Bd. of Equalization, 430 U. S. 551, 555 (1977). And consumer compliance rates are notoriouslylow. See, e.g., GAO, Report to Congressional Requesters: Sales Taxes, States Could Gain Revenue from ExpandedAuthority, but Businesses Are Likely to Experience Compliance Costs 5 (GAO–18–114, Nov. 2017) (Sales TaxesReport); California State Bd. of Equalization, RevenueEstimate: Electronic Commerce and Mail Order Sales 7 (2013) (Table 3) (estimating a 4 percent collection rate). It is estimated that Bellas Hess and Quill cause the States to lose between $8 and $33 billion every year. See Sales Taxes Report, at 11–12 (estimating $8 to $13 billion); Brieffor Petitioner 34–35 (citing estimates of $23 and $33.9 billion). In South Dakota alone, the Department of Revenue estimates revenue loss at $48 to $58 million annually.App. 24. Particularly because South Dakota has no state income tax, it must put substantial reliance on its sales and use taxes for the revenue necessary to fund essentialservices. Those taxes account for over 60 percent of itsgeneral fund.

In 2016, South Dakota confronted the serious inequity Quill imposes by enacting S. 106—“An Act to provide forthe collection of sales taxes from certain remote sellers, to establish certain Legislative findings, and to declare anemergency.” S. 106, 2016 Leg. Assembly, 91st Sess. (S. D. 2016) (S. B. 106). The legislature found that the inability to collect sales tax from remote sellers was “seriously eroding the sales tax base” and “causing revenue losses and imminent harm . . . through the loss of critical funding for state and local services.” §8(1). The legislaturealso declared an emergency: “Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared toexist.” §9. Fearing further erosion of the tax base, the legislature expressed its intention to “apply SouthDakota’s sales and use tax obligations to the limit offederal and state constitutional doctrines” and noted the urgent need for this Court to reconsider its precedents.§§8(11), (8).

To that end, the Act requires out-of-state sellers tocollect and remit sales tax “as if the seller had a physicalpresence in the state.” §1. The Act applies only to sellersthat, on an annual basis, deliver more than $100,000 of goods or services into the State or engage in 200 or more separate transactions for the delivery of goods or servicesinto the State. Ibid. The Act also forecloses the retroactive application of this requirement and provides means for the Act to be appropriately stayed until the constitutionality of the law has been clearly established. §§5, 3,8(10).

Respondents Wayfair, Inc.,, Inc., and Newegg, Inc., are merchants with no employees or real estate in South Dakota. Wayfair, Inc., is a leading online retailer of home goods and furniture and had net revenues of over $4.7 billion last year., Inc., is one of the top online retailers in the United States, selling a widevariety of products from home goods and furniture to clothing and jewelry; and it had net revenues of over $1.7billion last year. Newegg, Inc., is a major online retailer of consumer electronics in the United States. Each of these three companies ships its goods directly to purchasers throughout the United States, including South Dakota.Each easily meets the minimum sales or transactions requirement of the Act, but none collects South Dakotasales tax. 2017 S. D. 56, ¶¶ 10–11, 901 N. W. 2d 754, 759–

Pursuant to the Act’s provisions for expeditious judicialreview, South Dakota filed a declaratory judgment actionagainst respondents in state court, seeking a declarationthat the requirements of the Act are valid and applicableto respondents and an injunction requiring respondents toregister for licenses to collect and remit sales tax. App. 11,
30. Respondents moved for summary judgment, arguing that the Act is unconstitutional. 901 N. W. 2d, at 759–
760. South Dakota conceded that the Act cannot survive under Bellas Hess and Quill but asserted the importance, indeed the necessity, of asking this Court to review thoseearlier decisions in light of current economic realities. 901
N. W. 2d, at 760; see also S. B. 106, §8. The trial court granted summary judgment to respondents. App. to Pet. for Cert. 17a.

The South Dakota Supreme Court affirmed. It stated: “However persuasive the State’s arguments on the meritsof revisiting the issue, Quill has not been overruled [and] remains the controlling precedent on the issue of Commerce Clause limitations on interstate collection of sales and use taxes.” 901 N. W. 2d, at 761. This Court granted certiorari. 583 U. S. ___ (2018).

Comments - Make a comment
The comments are owned by the poster. We are not responsible for its content. We value free speech but remember this is a public forum and we hope that people would use common sense and decency. If you see an offensive comment please email us at
Posted on: 2018-06-21 09:18:21   By: Anonymous
I passed a law in 1996 that separates kids from parents who enter the U.S. illegally ….. Clinton
I enforced the law he passed for 2 terms ….. Obama
Isn't it hilarious that democrat's are demonizing me for enforcing THEIR law ? !! ….. PRESIDENT TRUMP

[Reply ]

    Re: WHITE HOUSE !!
    Posted on: 2018-06-21 09:28:15   By: Anonymous
    Oh come on........

    [Reply ]

      Re: WHITE HOUSE !!
      Posted on: 2018-06-21 10:41:34   By: Anonymous
      9:23 PM 06/19/2018
      Benny Johnson, The Daily Caller

      The media and political class become more and more outraged over the
      Trump administration’s decision to detain and prosecute immigrants illegally crossing the border.

      Lost in the debate is any acknowledgment that President Obama’s administration also used detention facilities.

      Current U.S. immigration laws, when enforced, have the consequence of temporarily separating adults who arrive with children into separate detention facilities in order to prosecute the adults.

      The policy of prosecuting immigrants for crossing the border illegally has been in place for multiple administrations. The Obama administration prosecuted half a million illegal immigrants and similarly separated families in the process. So did the Bush administration.

      Photos of border detention facilities from the Obama-era, taken during 2014, look nearly identical to the ones taken during the Trump era.

      You never see them, however. Here they are, taken in 2014 during a media tour of Obama-era detention facilities in Brownsville, Texas, and Nogales, Arizona.

      As the Daily Caller previously reported, “Obama administration prosecuted nearly 500,000 illegal immigrants between FY 2010-FY2016. They referred 1/5 of illegals for prosecution, which often resulted in family separations.”

      [Reply ]

    Re: WHITE HOUSE !!
    Posted on: 2018-06-21 09:40:03   By: Anonymous
    Immigrant children have never been separated from their parents in this manner and numbers, this is unprecedented - a first for this county. Shameful!

    [Reply ]

      Re: WHITE HOUSE !!
      Posted on: 2018-06-21 09:54:43   By: Anonymous

      [Reply ]

        Re: WHITE HOUSE !!
        Posted on: 2018-06-22 07:55:05   By: Anonymous
        I cannot release the children with an executive order. - Donald Trump

        [Reply ]

    Re: WHITE HOUSE !!
    Posted on: 2018-06-21 09:50:00   By: Anonymous
    No, nothing in the law that includes separating families. That was Trump's tweak, supposedly to discourage illegal entry. With his own family, wife and many Republicans against him, he had to do a quick about face.

    [Reply ]

      Re: WHITE HOUSE !!
      Posted on: 2018-06-21 09:52:38   By: Anonymous
      Mr. Know it All, will your pie hole please chime in!

      [Reply ]

      Re: WHITE HOUSE !!
      Posted on: 2018-06-21 09:55:31   By: Anonymous

      [Reply ]

        Re: WHITE HOUSE !!
        Posted on: 2018-06-21 10:03:19   By: Anonymous
        In the picture, snapped in the darkness of a Wilton vineyard, Jack Kautz crouches behind a dead buck, smiling as he holds up the animal's head by its freakishly large set of antlers.

        It was a buck for the record books with sprawling antlers about an arm's width apart. If Katuz 52, had been had been able to claim it is a official trophy, he could have added it to his long list of accomplishments detailed on the website of his family's Lodi grape growing business, Ironstone Vineyards.

        [Reply ]

          Re: WHITE HOUSE !!
          Posted on: 2018-06-21 10:06:44   By: Anonymous
          freakishly large

          [Reply ]

            Re: WHITE HOUSE !!
            Posted on: 2018-06-21 10:44:35   By: Anonymous
            Put them to work on building the WALL !

            [Reply ]

Posted on: 2018-06-21 15:51:11   By: Anonymous
Now California will pass a law to collect on line sales tax. How do Californians stand for all this taxation. We must separate. The rich can tax themselves. The state of Jefferson will be a truly free America.

[Reply ]

    Re: Taxes
    Posted on: 2018-06-21 18:19:01   By: Anonymous
    Then maybe we can go to war with Colansas.

    [Reply ]

    Re: Taxes
    Posted on: 2018-06-22 07:57:34   By: Anonymous
    California passed the law years ago. We're progressive! :)

    [Reply ]

Posted on: 2018-06-21 18:15:37   By: Anonymous

[Reply ]

    Posted on: 2018-06-21 20:08:29   By: Anonymous
    But trump paid no taxes. He is a crook

    [Reply ]

      Posted on: 2018-06-21 20:11:00   By: Anonymous
      Save the children from that creepy Donald trump......and his twisted supporters....

      [Reply ]

        hovercraft af.
        Posted on: 2018-06-22 01:55:44   By: Anonymous

        [Reply ]

          tRump Kills Base
          Posted on: 2018-06-22 11:59:44   By: Anonymous
          tRump is destroying his base in the red states.
          Midwest senators, reps came to Wilbur Ross , saying the farmers have lost hundreds of $Millions in ag contracts due to the tariffs.
          Other Miswest Senators, Reps , reported to Ross, no orders for manufactured steel, aluminum goods.

          tRump- wait until the election, yes do, you screwed your base bigly.

          All for donny's ego.

          MAGA! Ha Ha Ha Ha own it.

          [Reply ]

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