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States Explore Online Sales Tax Collection Options
Information Today - Medford
Subjects: COMPUTER APPLICATIONS
Author: Pike, George H
Date: Jun 2017
Start Page: 18
Pages: 1
Section: LEGAL ISSUES
Abstract (Document Summary)
According to a 2016 FORTUNE article (fortune.com/2016/06/08/ online-shopping-increases), more than half of all consumers are shopping and making purchases online. The impact on traditional brick-and-mortar stores has been devastating, with huge slumps at chains such as Macy's, J.C. Penney, and Kohl's; the closure of a number of bookstore, computer, apparel, and other chains; and the probable bankruptcy of Sears. Quill Corp. v. North Dakota Under the direction of a 1992 Supreme Court decision, sellers who do not have a physical presence in a state are not required to collect sales tax for that state. The case Quill Corp. v. North Dakota (law .cornell.edu/supct/html/91-0194 .ZO.html) found that the Due Process Clause of the Constitution requires a "minimum connection" between the state and the company, which the court ruled to be some "physical presence" within the state, either in the form of physical property (such as stores or warehouses) or personnel (such as sales or account representatives). In May 2016, South Dakota enacted SB 106 (dor.sd.gov/Tax es/Business_Taxes/SB106.aspx), a law that imposes a requirement on online sellers to remit and collect sales tax if one of two criteria is met: 1) revenue from sales into the state of more than $100,000 or 2)...
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