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Sales Tax Return Worksheetinstructions State Sd Us State Sd Form

Sales Tax Return Worksheetinstructions State Sd Us State Sd Form

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welcome to the University of New Hampshire School of Law podcast where every week our professors give legal insight on important news topics learn more about the law school by visiting la UNH - edu today we are with Professor John gravy to discuss the recent Supreme Court decision on internet sales tax please note opinions discussed or solely the opinion of the faculty our hosts and do not constitute legal advice or necessarily represent the official views of the University of New Hampshire to start off with what was the basis for South Dakota versus Wayfair Inc the Internet Retailer well it began as a lawsuit by South Dakota to collect sales tax on out-of-state retailers that were doing business in certain volumes with with residents of South Dakota the the litigation was really an attempt to challenge some old precedent which held that you cannot collect a sales tax from a retailer unless that retailer has some sort of physical presence within a state within a jurisdiction this was a

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