IPI Researcher Blames States for Lack of Effort in Online Sales Tax Case

States backing South Dakota in an online sales tax case before the Supreme Court (see 1804040061) want a return to antiquated models found in the Articles of Confederation or to maximize revenue with minimal effort, wrote Institute for Policy Innovation researcher Bartlett Cleland Friday: “Instead of doing the real work of simplifying their tax codes and finding an effective means to collect the taxes they impose, states have been fighting” to reverse Quill v. North Dakota. That 1992 decision established that states can require retailers to collect state taxes only if the companies are physically located in the state. The court hears oral argument Tuesday.