Jessica Melugin on Supreme Court Ruling on Internet Sales Tax

Competitive Enterprise Institute’s Jessica Melugin discussed the recent Supreme Court ruling in South Dakota v. Wayfair, which allows states to collect sales… read more

Competitive Enterprise Institute’s Jessica Melugin discussed the recent Supreme Court ruling in South Dakota v. Wayfair, which allows states to collect sales taxes on online transactions.

In 2016 South Dakota enacted a law requiring online retailers with no presence in the state to collect sales taxes. In 1992, however, the Supreme Court ruling in Quill Corp. v. North Dakota directly challenged South Dakota’s law. The 8-1 decision said a state cannot impose such a tax on a company with no “physical presence” in that state. After South Dakota enacted the law, it sued several large online retailers including Wayfair and Overstock.com. Lower courts ruled in favor of the companies and South Dakota appealed to the Supreme Court. On June 21, 2018, the Supreme Court voted 5-4 in favor of South Dakota, thus allowing states to collect sales taxes on online transactions. close

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Jessica Melugin on Supreme Court Ruling on Internet Sales Tax

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Program ID:
447314-3
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Location:
C-SPAN Studio, Washington, District of Columbia, United States
First Aired:
Jun 23, 2018 | 8:00am EDT | C-SPAN 1
Last Aired:
Jun 23, 2018 | 3:20pm EDT | C-SPAN 1

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  • Jun 23, 2018 | 8:00am EDT | C-SPAN 1
  • Jun 23, 2018 | 3:20pm EDT | C-SPAN 1
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