State of South Dakota secondary Archives: on Tax Reform
Anthony Kennedy:
OK to collect sales tax on out-of-state Internet purchases
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.Wikipedia
summary of court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor,
& Kagan. Kennedy wrote that "The Internet's prevalence and power have changed," stating that at the time˙Quill˙was decided, revenues for mail order products were around˙$180 million, while e-commerce retail sales in 2017 were estimated at˙$453 billion.
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Billie Sutton:
Examine where tax dollars are being spent and if wisely
South Dakota needs a leader in the Governor's office willing to fight for the type of open, honest, and accessible government South Dakotans deserve. We need to ensure tax payer dollars are being spent wisely, not mismanaged or steered to political
insiders for personal gain. We need to limit the influence of money in politics. I brought legislation to retain important government records for longer so if things go wrong we can look back and determine if taxpayer money was wasted or spent wisely.
Source: 2018 South Dakota governor candidate website SuttonForSD.com
May 2, 2018
Brian Bengs:
Supports a wealth tax for households over $50 million
I am focused on helping regular South Dakotans so I support a wealth (yacht) tax. A wealth tax is imposed annually on the net wealth held by a person. A federal wealth tax of 2% would apply to households worth $50 million to $1 billion.
The wealthiest 75,000 households in America would pay $0.02 for every dollar above $50 million. Households worth more than $1 billion would be subject to a 3% wealth tax.
Source: 2022 South Dakota Senate campaign website BengsForSenate.com
Mar 15, 2022
Brian Bengs:
I'm talking about blowing up the status quo of tax policy
His plan would exempt people from federal income tax if they make up to four times the median income. In South Dakota, that's $124,000. Families with an income of $248,000 and businesses making $100 million or less would also
be exempt. "I'm talking about blowing up the status quo of tax policy in the United States," he said. The goal, he said, is to shift the tax burden to the states, which then create their own systems.
Source: Aberdeen News on 2022 South Dakota Senate race
Nov 12, 2021
Clarence Thomas:
OK to collect sales tax on out-of-state Internet purchases
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.The Supreme Court's
decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of
court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Elena Kagan:
Only Congress can allow out-of-state Internet sales tax
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.The Supreme Court's
decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of
court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Gordon Howie:
Rein in bloated government instead of raising taxes
Today all four candidates running for South Dakota's seat in the US Senate, Republican Mike Rounds, Democrat Rick Weiland and Independents Larry Pressler and Gordon Howie, debated at Dakotafest in Mitchell.
And while they hit on a number of topics, all of them boiled down to you and your money.On potential tax increases, Independent Gordon Howie said, "We've had enough. It's not a problem that we are taxed too little.
The problem is we have a bloated government and we need to rein it in."
On overcoming the current do-nothing Congress, Republican Mike Rounds said, "They don't want folks to come on in and promise everything and then turn around
and borrow it from the next generation."
Independent Gordon Howie says Congress must get the federal budget in line. "We can cut our spending, we can reduce our debt and we can stop government growth."
Source: KSFY/ABC News on 2014 South Dakota Senate debate
Aug 27, 2014
Jay Williams:
A call for rationality: Tax is NOT a dirty word
Williams has a history of supporting higher taxes and has said Americans aren't taxed enough. "Look at yourself. If you have property, ask for your property taxes to be raised. If you have income, lobby for a state income tax. If you buy lots of things,
go for sales tax," he said during a presentation called "Tax is NOT a dirty word: A call for rationality" in Yankton in 2011.That pro-tax stance and a lack of name recognition could be problematic for
Williams, said the chairwoman for the South Dakota Republican Party. "Jay Williams isn't known to many South Dakotans today but as they learn about his passionate support for increased income, property and
sales taxes on the rich and poor, young and old, I believe the choice for U.S. Senate will become very clear," she said in a statement. "We don't need to send someone to the U.S. Senate who would be another vote for the Obama-Clinton-Sanders agenda."
Source: Argus Leader on 2016 South Dakota Senate race
Feb 18, 2016
Jay Williams:
Pushed for $1.4M property tax to fund school operations
During his time on the school board, Williams backed a two-year, $1.4 million opt-out from the property tax levy to fund school operations.
The opt-out was struck down by voters in February 2012. Williams has a history of supporting higher taxes and has said Americans aren't taxed enough.
Source: Argus Leader on 2016 South Dakota Senate race
Feb 18, 2016
John Roberts:
Only Congress can allow out-of-state Internet sales tax
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.Wikipedia
summary of court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor,
& Kagan. Roberts [wrote in the dissent] that˙stare decisis˙weighed heavily against overruling˙Quill˙and that it should be left to Congress to enact legislation that would override these previous decisions.[
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Kristi Noem:
No state income tax; committed to keeping it that way
We don't have a corporate income tax. There's no business inventory tax. We are one of the few remaining states with no personal income tax--and I am committed to keeping it that way. We don't burden our citizens with a personal property tax or an
inheritance tax. In addition to my commitment to not raising taxes, our constitution requires a 2/3rd vote in both chambers to raise taxes. If you're worried about tax increases, you needn't be--your business is safe here.
Source: 2020 South Dakota State of the State address
Jan 14, 2020
Kristi Noem:
The taxes we have are stable and predictable, no increases
We don't have a corporate income tax. There is no business inventory tax. We have no personal income tax. We also do not have a personal property tax or an inheritance tax. The taxes that we do have to fund state government are stable and predictable.
In short, for those who might be worried about tax increases, you do not need to be. The government in South Dakota lives within its means. We balance our budget without accounting gimmicks or tricks.
Source: 2021 State of the State Address to South Dakota legislature
Jan 12, 2021
Larry Pressler:
Rich people willing to pay more taxes to help our country
He thinks a solution to the deficit would be pretty easy to reach if both sides cared more about policy than politics: raise some taxes, close some loopholes, slightly raise the Social Security eligibility age, lower the cost-of-living adjustment and cut
defense spending."I don't meet any rich people who aren't willing to pay slightly more taxes, if it would help our country," he said, criticizing past GOP presidents for running up deficits and Grover Norquist for pushing the no-new-taxes pledge.
Source: Politico.com on 2014 South Dakota Senate race
Nov 14, 2013
Larry Pressler:
Raise taxes on estates worth more than $10 million
Pressler has declared his support for the president's health care law and frequently invites the president to visit the state to lecture on the law. He had previously endorsed Obama for president and talked up his support for gay marriage. He recently
highlighted his support for raising taxes on estates worth more than $10 million and offering a five-year path to citizenship for immigrants who enter the country illegally. "This is my last campaign and I'm saying exactly what I believe," Pressler said.
Source: Rollcall e-zine on 2014 South Dakota Senate race
Jul 24, 2014
Neil Gorsuch:
OK to collect sales tax on out-of-state Internet purchases
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.Wikipedia
summary of court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor,
& Kagan. Justice Gorsuch wrote a concurring opinion, stating that the Court's decision "rightly ends the paradox of condemning interstate discrimination in the national economy while promoting it ourselves."
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Ruth Bader Ginsburg:
OK to collect sales tax on out-of-state Internet purchases
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.The Supreme Court's
decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of
court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Samuel Alito:
OK to collect sales tax on out-of-state Internet purchases
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.The Supreme Court's
decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of
court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Sonia Sotomayor:
Only Congress can allow out-of-state Internet sales tax
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.The Supreme Court's
decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of
court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Stephen Breyer:
Only Congress can allow out-of-state Internet sales tax
The Supreme Court ruled that states can require internet retailers to collect sales taxes, even if the merchant doesn't have a physical presence there. In a 5-4 ruling in favor of South Dakota and against online retailer Wayfair, the court decided that
states can require merchants to collect sales taxes for online purchases. Online shoppers who reside in one of the 45 states that have a sales tax should have been reporting and remitting those levies to their state of residence.The Supreme Court's
decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of
court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Source: CNBC on 2018 SCOTUS case: "South Dakota v. Wayfair Inc"
Jun 21, 2018
Jamie R. Smith:
Pushed for years to repeal state's 4.5% tax on food sales
Noem claimed the state has the "strongest economy" in the nation, crediting her decision to forgo government restrictions during the pandemic. But she also turned attention to the squeeze that inflation is putting on household budgets.
She said she hears from many people who are "struggling because they can't pay their grocery bill. They're struggling because they can't pay gas prices." Earlier this week, she promised to push for repeal of the state's 4.5% tax on food sales.
But Smith was quick to point out that was an initiative he has been pushing for years, and when the House passed the proposal in March, support from Noem was lacking. Noem publicly opposed the proposal after the state Senate dismissed it in March, but
she said [in the debate] that it was an idea she supported and her office had been working on it.
Recently, South Dakota's economic growth has lagged behind the rest of the country. Last year, it had the 15th lowest growth in GDP among states.
Source: US News and World Report on 2022 South Dakota Governor race
Oct 1, 2022
Kristi Noem:
Repeal state's 4.5% tax on food sales
Noem claimed the state has the "strongest economy" in the nation, crediting her decision to forgo government restrictions during the pandemic. But she also turned attention to the squeeze that inflation is putting on household budgets.
She said she hears from many people who are "struggling because they can't pay their grocery bill. They're struggling because they can't pay gas prices." Earlier this week, she promised to push for repeal of the state's 4.5% tax on food sales.
But Smith was quick to point out that was an initiative he has been pushing for years, and when the House passed the proposal in March, support from Noem was lacking. Noem publicly opposed the proposal after the state Senate dismissed it in March, but
she said [in the debate] that it was an idea she supported and her office had been working on it.
Recently, South Dakota's economic growth has lagged behind the rest of the country. Last year, it had the 15th lowest growth in GDP among states.
Source: US News and World Report on 2022 South Dakota Governor race
Oct 1, 2022
Page last updated: Feb 18, 2023