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ND 1 CR Internet Fillable State of North Dakota  Form

ND 1 CR Internet Fillable State of North Dakota Form

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The parties in this case are the state of South Dakota, and the respondents are several online retailers, including Wayfair, who's the named respondent. It basically started a couple years ago when Justice Kennedy effectively invited a reconsideration of, of a precedent in a case called Quill. The state of, uh, South Dakota decided to pass legislation knowing that it was not consistent with Quill for the express purpose of having the law be challenged and teeing up the issues. What's at issue here is the state sales tax. So, I think most of us are probably used to when we make a purchase of seeing that line, and some of it will be percentage of the sale that'll go to the state, sometimes it's a percentage of a sale that'll go to a municipality. South Dakota doesn't have an income tax, uh, so it does rely on, on sales and, and use taxes. The precedent in Quill basically imposes what's been known as a physical presence requirement that has to do with when the state can impose a sales tax

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