TPA Joins Legal Battle Over South Dakota Internet Sales Tax Law

Taxpayers Protection Alliance Joins NetChoice/ACMA Amicus Brief Against Internet Sales Tax Law in South Dakota
TPA Signs Onto Legal Challenge Calling SB 106 “Blatantly Unconstitutional”

(Washington) – Today, the Taxpayers Protection Alliance (TPA) was proud to be a part of a new legal challenge to South Dakota’s Internet sales tax law, SB 106, signed into law on March 22, 2016 by Governor Dennis Daugaard (D).

The Amicus Brief, filed this morning by NetChoice and the American Catalog Mailers Association (ACMA), asserts that Internet sales tax mandate in SB 106 forcing out-of-state sellers to collect South Dakota sales tax is, “an unconstitutional expansion of state tax powers and directly conflicts with precedent set by the Supreme Court of the United States.”

TPA President David Williams echoed those sentiments and added, “States cannot supersede their authority by imposing new taxes beyond their borders. That’s unconstitutional and sets a dangerous precedent going forward for states that are cash-strapped and looking for ways to pay their bills.”

“NetChoice and the ACMA are doing the right thing here and the Taxpayers Protection Alliance supports them and the taxpayers of South Dakota, one-hundred percent,” Williams continued. “Our members our concerned not just in South Dakota, but all across the country as states look for new ways to go after taxpayers’ wallets. This effort to stop an unconstitutional law in one state has consequences for the nation and that’s why we joined this important fight.”

Click here for a PDF of our Press Release