Streamlined Response to Supreme Court's South Dakota v Wayfair Decision

Jun 21, 2018

June 21, 2018

Westby, WI — 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:

“We applaud the U.S. Supreme Court’s decision in South Dakota v. Wayfair removing the physical presence requirement and recognizing that South Dakota and similarly situated states have removed the “undue burdens” with which the Court was concerned in its 1992 Quill decision.  South Dakota and the other Streamlined member states recognized that if they wanted the authority to require remote sellers to collect and remit their state and local sales taxes, the “undue burdens” on interstate commerce needed to be removed. Through an open and cooperative process between the states and the business community, the Streamlined Sales and Use Tax Agreement was developed.  This Agreement contains numerous simplification and uniformity requirements states must adopt to remove or reduce the undue burdens on all sellers.  We understand that the work to implement this decision in a fair and efficient manner has just begun. As we have done over the last 18 plus years, we will continue to work with the business community to ensure that implementation of this decision is fair, efficient and transparent for all taxpayers and administrable for sellers, purchasers and the states.”