Summary: In 1992, the U.S. Supreme Court ruled that online retailers did not have to collect sales or use taxes unless the company had a physical presence in a state. Soon after, the National Conference of State Legislatures and other state and local government organizations, championed efforts in Congress and in the states to fix the remote sales tax issue. NCSL President and South Dakota Senator Deb Peters (R), who has been active with NCSL in addressing this matter, filed legislation in her state designed to challenge the issue. On April 17, 2018, the U.S. Supreme Court heard the case, South Dakota v. Wayfair, which could result in retailers collecting the sales tax owed on purchases. We discuss the legislation and background leading up to the case with Senator Peters, and also talk with Supreme Court expert Lisa Soronen, who is executive director of the State and Local Legal Center. Additional Resources Additional Resources Remote Sales Tax Collection Transcription of Episode 32
