The American Civil Liberties Union of South Dakota filed a lawsuit in the U.S. District Court for the Southern District of South Dakota on Friday, November 3, 2023, challenging South Dakota's personalized license plate law.
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US Supreme Court Holds States Can Require Out-of-State Sellers to Collect and Remit Sales Taxes
In one of the most highly anticipated decisions of the term, the US Supreme Court held today that states may require sellers who have no physical presence within the state to collect and remit sales taxes on goods sold to buyers in the state. Justice Anthony Kennedy wrote the opinion for the majority, and Justices Clarence Thomas, Ruth Bader Ginsburg, Samuel Alito, and Neil Gorsuch joined. The decision overrules two prior cases in which the Court established and upheld the so-called "physical-presence rule" for sales tax, citing drastic changes in the reality of shopping and commerce.
