State and Local Groups Respond to Supreme Court's South Dakota v. Wayfair Decision

U.S. Supreme Court’s ruling overturned the outdated physical presence test.

ARTICLE | Jun 21, 2018
US Supreme Court Building

ICMA and the leading organizations that represent state and local governments – The Council of State Governments, National Association of Counties, National Conference of State Legislatures, National Governors Association, National League of Cities, and the U.S. Conference of Mayors – joined by the Government Finance Officers Association, released the following statement regarding the U.S. Supreme Court’s ruling in South Dakota v. Wayfair,  which overturned the outdated physical presence test:

“State and local organizations applaud the U.S. Supreme Court’s decision recognizing that the 1992 Quill ruling put Main Street retailers at a competitive disadvantage to remote sellers and the efforts by states to simplify the sales tax collection process and giving those states remote sales tax collection authority. For 26 years Congress has failed to act and through the efforts of Justice Anthony Kennedy, the federal government has finally recognized the changing nature of commerce and state efforts to simplify the collection process.”




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