A new South Dakota law may end up determining whether most U.S. residents are required to pay sales taxes on their Internet purchases.
The South Dakota law, passed by the Legislature in March, requires many out-of-state online and catalog retailers to collect the state’s sales tax from customers. The law is shaping up to be a legal test case challenging a 25-year-old U.S. Supreme Court ruling that prohibits states from levying sales taxes on remote purchases.
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Source: COMPUTER WORLD