[20180116]LSB10020_更新日期：最高法院是否会处理各州要求零售商对互联网销售征税的权力？.pdf

CRS INSIGHT Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i UPDATED: Will the Supreme Court Address States Power to Require that Retailers Tax Internet Sales? Updated January 16, 2018 UPDATE January 16, 2018: On January 12, 2018, the U.S. Supreme Court granted South Dakotas petition to hear the case South Dakota v. Wayfair. Oral arguments have not yet been scheduled. The original post from October 26, 2017, follows below. On October 2, 2017, South Dakota petitioned the U.S. Supreme Court to hear a decision by its highest state court that struck down a state law requiring that certain large retailers without a physical presence in South Dakota collect and remit taxes on Internet sales and other remote sales made to the states residents. The case, South Dakota v. Wayfair, is notable because the South Dakota law imposing the tax collection obligations is clearly, and intentionally, unconstitutional under the U.S. Supreme Courts holding in the 1992 case Quill v. North Dakota. The state enacted the law with the hopes of challenging Quill, with the legislative findings explaining that the law “is necessary” in light of the “urgent need for the Supreme Court