ICSC appreciates the timely ruling from the South Dakota Supreme Court as it is a necessary step forward in the process to settle the law in this country on remote sales and tax collection.  We support the State of South Dakota filing a petition to move this case to the United States Supreme Court.  ICSC hopes that cert will be granted and that this important case be heard by the high court so this ongoing issue is resolved.   In the face of Congressional delay, the Supreme Court has an opportunity to reinterpret and modernize the law to provide a level playing field for all retailers.   ICSC believes merchants and the communities they serve across the country have waited long enough for fairness.

This case highlights the many ways lost revenue causes financial hardship for states and local communities. Cities and states have been forced to find other methods to fund everything from education to law enforcement to healthcare or cut back important services to the public.  The marketplace has evolved in many ways but sales tax collection has not and there is a critical need to address efairness, current technology and the way America shops today.  After all, a sale is a sale regardless of whether it takes place on Main Street or on the Internet and the same rules that apply to local businesses across our nation should apply to online-only retailers.