Did South Dakota Make a Technical Transactional Nexus Mistake in Its Challenge to Quill?

Amidst the national focus on South Dakota’s economic nexus law attempting to compel sales tax collection by out-of-state retailers, a recent article coauthored by DDH member Matthew Boch highlights a technical problem with the law: an apparent lack of transactional nexus because South Dakota’s law does not extend to its use tax. Coauthored with University of Richmond School of Law Assistant Professor Hayes Holderness, the article explores the transactional nexus issue in depth and considers its implications for the Wayfair case, which has a certiorari petition pending before the United States Supreme Court.

The article is “Did South Dakota Neglect Transactional Nexus in Its Bill to Kill Quill?,” Bloomberg BNA Daily Tax Report (Dec. 6, 2017), and is available on the Bloomberg BNA website.


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