901 N.W.2d 754 (2017)

2017 S.D. 56

STATE of South Dakota, Plaintiff and Appellant, v. WAYFAIR INC.,, Inc., and Newegg Inc., Defendants and Appellees.

Supreme Court of South Dakota.

OPINION FILED September 13, 2017.

Attorney(s) appearing for the Case

MARTY J. JACKLEY , Attorney General, RICHARD M. WILLIAMS , Deputy Attorney General, KIRSTEN E. JASPER , Assistant Attorney General, Pierre, South Dakota, ANDREW L. FERGEL , Chief Legal Counsel, Department of Revenue, Pierre, South Dakota, RONALD A. PARSONS, JR. of Johnson, Janklow, Abdallah, Reiter & Parsons, LLP, Sioux Falls, South Dakota, ERIC F. CITRON of Goldstein & Russell, PC, Bethesda, Maryland, Attorneys for plaintiff and appellant.

GEORGE S. ISAACSON , MARTIN I. EISENSTEIN , MATTHEW P. SCHAEFER of Brann & Isaacson, Lewiston, Maine, JEFF BRATKIEWICZ , KATHRYN J. HOSKINS of Bangs, McCullen, Butler, Foye & Simmons, LLP, Sioux Falls, South Dakota, Attorneys for defendants and appellees.

[¶ 1.] South Dakota has no state income tax and relies on retail sales and use taxes for much of its revenue. Pursuant to state statute, sales tax is generally collected by sellers selling merchandise in this state at the point of sale and is remitted to the state by those sellers. SDCL 10-45-27.3.1

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