South Dakota sales tax revenues may get a boost due to a new United States Supreme Court decision argued by South Dakota Attorney General Marty Jackley. The court has overruled the physical presence requirement in State of South Dakota v. Wayfair, Overstock and Newegg.

“Today’s landmark decision is a win for South Dakota and for Main Street businesses across America that will now have a level playing field and tax fairness,” said Jackley.

In his opening remarks to the United States Supreme Court Justices, Attorney General Jackley argued: “There are two very significant consequences brought about by Quill. First, our states are losing massive sales tax revenues that we need for education, healthcare, and infrastructure. Second, our small businesses on Main Street are being harmed because of the un-level playing field created by Quill, where out-of-state remote sellers are given a price advantage.”

South Dakota passed a law in 2016 requiring out of state businesses with over $100,000 in sales or more than 200 transactions per year within South Dakota would need to collect sales tax. A previous national law on the books said businesses would also need to have a physical presence in the state. That conflict is what lead to the issue heading to the Supreme Court.

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