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South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018), was a United States Supreme Court case that held by a 5–4 majority that states may charge tax on purchases made from out-of-state sellers even if the seller does not have a physical presence in the taxing state. The decision overturned Quill Corp. v. North Dakota (1992), which had held that ...
Contemporary political issues in South Dakota include the costs and benefits of the state lottery, [172] South Dakota's relatively low rankings in education spending (particularly teacher pay—recently the State Sales Tax was increased from 4% to 4.5% to finance an increase in teacher pay), [173] and recent legislative and electoral attempts ...
South Dakota Special Tax Division. The Department of Liquor Control is a South Dakota state government agency which is responsible for licensing certain operations and for collecting certain state taxes. These taxes include cigarette excise, estate, bank franchise, ore, energy mineral severance, coin-operated laundromat license fees, beer, wine ...
“South Dakotans need this relief," said Noem, whose executive budget calls for repealing the state’s 4.5% sales tax on groceries, a move that would save taxpayers $100 million. South Dakota ...
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The Streamlined Sales Tax Project (SSTP), first organized in March 2000, is intended to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit states from collecting sales tax on online commerce. Because such a ban would have serious ...
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