The Long and Winding Road.

• Position: REMOTE SALES TAXES - Brief article

May 26, 1992

In Quill Corp. v. North Dakota, the U.S. Supreme Court rules that only businesses with a physical presence in a state should be required to collect its sales taxes.

Aug. 11, 1994

One of the first secure retail transactions occurs over the internet when NetMarket sells a copy of Sting's Ten Summoner's Tales."

July 16, 1995

Amazon sells its first book online.

April 8, 1999

NCSL's newly formed Task Force on State and Local Taxation meets for the first time

December 2002

The NCSL task force adopts the Streamlined Sales and Use Tax Interstate Agreement.

March 22, 2013

The U.S. Senate overwhelmingly passes the Marketplace Fairness Act

March 2015

Supreme Court Justice Anthony Kennedy welcomes a reconsideration of the Quill decision.

Jan. 27, 2016

South Dakota Senator Deb Peters (R) introduces Senate Bill 106 to require large remote sellers to collect and remit the state's sales tax.

March 22, 2016

South Dakota Governor Dennis Daugaard (R) signs 5.B. 106 into law.

March 25, 2016

The South Dakota Department of Revenue sends notices to 206 retailers to register for a license to collect and remit state sales taxes by April 25, 2016.

April 28, 2016

South Dakota files "declaratory judgment' against online retailers Wayfair. Overstock and Newegg for violating S.B. 106.

Jan. 4, 2016

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