In their June 2018 (June 21, 2018) “South Dakota v. Wayfair, Overstock and Newegg” decision, United States Supreme Court Justices determined states can require certain online sellers to collect and remit sales tax. Now, a spokesperson for a national taxpayer group is advocating for some changes to the nation’s online sales tax collection rules….while the man who argued the case to the Supreme Court to get those rules in place, hopes Congress doesn’t get involved. National Taxpayers Union Foundation Executive Vice President Joe Bishop-Henchman spoke to the U.S. Senate Finance Committee’s Subcommittee on Fiscal Responsibility and Economic Growth last week (Sept. 25, 2024). He said it may have been a 5-4 vote, but all nine Justices agreed on at least one thing. https://media-cdn.socastsrm.com/wordpress/wp-content/blogs.dir/2626/files/2024/10/100224-wayfair1.mp3 Marty Jackley was South Dakota’s Attorney General in 2018 (2009-2019) and was reelected to that same position in 2022. He’s hoping Congress stays out of it. https://media-cdn.socastsrm.com/wordpress/wp-content/blogs.dir/2626/files/2024/10/100224-wayfair2.mp3 Bishop-Henchman said in the past six years, only 24 states have joined the Streamlined Sales and Use Tax Agreement group. https://media-cdn.socastsrm.com/wordpress/wp-content/blogs.dir/2626/files/2024/10/100224-wayfair3.mp3 Prior to the Wayfair decision, sellers had to have a building– or “physical presence”– in a state before they could be obligated to collect and remit sales tax. Jackley said that stipulation put local Main Street businesses at a disadvantage. https://media-cdn.socastsrm.com/wordpress/wp-content/blogs.dir/2626/files/2024/10/100224-wayfair4.mp3 Bishop-Henchman said state economies had been doing well, which didn’t give them incentive to track down non-compliant online sellers to collect sales tax. But, he says, the financial landscape in the U.S. has changed, which might prompt state revenue departments to take another look at online sales tax revenue. https://media-cdn.socastsrm.com/wordpress/wp-content/blogs.dir/2626/files/2024/10/100224-wayfair5.mp3 Jackley said the Wayfair ruling was a win for states who said they were losing out on billions of dollars annually. https://media-cdn.socastsrm.com/wordpress/wp-content/blogs.dir/2626/files/2024/10/100224-wayfair6.mp3 South Dakota’s online sales tax collection law, passed a law in 2016, applies to out-of-state retailers if they have more than $100,000 in sales or complete more than 200 transactions per year within South Dakota. The court’s ruling can be found here: https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf. FILE – South Dakota Attorney General Marty Jackley leaves the U.S. Supreme Court in Washington after the court hears oral arguments on a case involving a rule stemming from two, decades-old Supreme Court cases on state’s sales tax collection, April 17, 2018. Jackley is looking to build momentum as he prepares to be sworn into office, announcing his top staff picks on Tuesday, Dec. 20, 2022, and laying out a list of priorities for the upcoming legislative session. (AP Photo/Andrew Harnik, File) Committee hearing screenshot.