Online Sales Tax | OAS Episode 6




NCSL Podcasts show

Summary: In 1992, a U.S. Supreme Court decision, Quill v. North Dakota, said a state cannot require businesses to collect sales tax unless that business had a physical presence in that state. Since that decision, the National Conference of State Legislatures (NCSL) has been working to find a fairness solution and has been trying to convince Congress to take action as the Quill case suggested. Now, 25 years later, a court case in South Dakota may be headed to the U.S. Supreme Court and could challenge the Quill ruling. In this episode, we talk with South Dakota Senator Deb Peters (R), who also is president-elect for NCSL, and find out how states are positioning themselves on this issue, and to learn more about the court case that is designed to go quickly to the U.S. Supreme Court. We also get the inside scoop from NCSL analyst Max Behlke, who will fill us in on the details of the issue and give us an inside look at the effort to get Congress to act. Transcription of Episode 6 2017 Remote Sales Tax Legislation Chart