South Dakota Petitions U.S. Supreme Court on Economic Nexus Law

On 2 October 2017, South Dakota Attorney General Marty Jackley announced that he has petitioned the U.S. Supreme Court to review whether retailers can be required to collect sales taxes in states where they don't have a physical presence. The petition follows a 14 September South Dakota Supreme Court ruling against an economic nexus law introduced in 2016 that required sellers without a physical presence in South Dakota to remit sales tax if their sales exceed USD 100,000 or involve 200 or mo…