Long Game Trend: Online Sales Tax. A legal case. Impact to Texas.

Who sued whom & why? Online retailers are suing South Dakota for imposing an online sales tax.

How are online sales currently taxed? To trigger a sales tax, the retailer must have a physical presence in the state

How could this South Dakota online sales lawsuit impact Texas? The U.S. Supreme Court is widely expected to take up this case and decide whether a physical precense is required to trigger a local and state sales tax.

Governing | In South Dakota, a Test Case for Online Sales Taxes