The Streamlined Sales Tax Governing Board released the following statement in response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, which grants states that have implemented certain simplifications the authority to enforce their sales tax laws on remote sellers:
Follow South Dakota Department of Revenue litigation surrounding SB106. Supreme Court Case No 17-494 South Dakota, Petitioner v Wayfair, Inc., et al.
The Streamlined Sales Tax Governing Board, Inc. filed Amicus Brief # 17-494 in support of the Petitioner in the U.S. Supreme Court South Dakota v Wayfair, Inc., Overstock Com, Inc. and Newegg, Inc.