[Tallguy]

South Dakota should do what Pennsylvania does... send around a postcard sized “Sales & Use Tax Return”. Basically Pennsylvania expects yo to pay a “Use Tax” on any purchased items for which no sales tax was collected. Its aimed mostly at small businesses, but the rates and exemptions list are the same for both.

Of course many people chuck that return right in the old circular file.

[NutsOnYew]

For a while, I was buying cigarettes on line for personal use. Without the state tax, they were significantly cheaper. Then one day, I received a letter/invoice from the state telling me they knew I was buying cigs on-line and that I owed them $X amount in state taxes. I guess the folks selling the cigs turned me in. So, I paid the state and the on-line company lost my business because there was no longer a benefit to using it.

[zeugma]

The case is South Dakota v. Wayfair, Inc. I think the oral arguments are scheduled for tomorrow. Transcripts should be available in the afternoon tomorrow at Oral Argument Transcripts. I suspect it will be an interesting read.