In March, South Dakota passed a new law requiring many out-of-state online and catalog retailers to collect the state’s sales tax, a challenge to a 1992 U.S. Supreme Court ruling on Quill v. North Dakota prohibiting states from doing exactly this. The regulation has already resulted in several lawsuits. If the law is not overturned, other states are likely to follow suit, levying similar Internet sales tax rules. The implications would be enormous if numerous states adopt these rules, likely forcing audits and new tax rules in thousands of jurisdictions across the nation. Continue reading South Dakota’s New Internet Sales Tax Law Spurs Lawsuits