In this article, it addresses the issues surrounding sales tax and the now famous Supreme Court case Quill Corporation vs. North Dakota. With consumer purchasing changes and the availability of e-commerce Quill has become outdated. In the case of South Dakota vs. Wayfair, on June 21, 2018 The United States Supreme Court ruled that states can mandate, within parameters, that retailers collect and remit sales tax on transactions within the state not regarding physical presence. Use the following link to access AICPA's background and outlook post South Dakota vs. Wayfair.  

1. What are your feelings about sales tax and e-commerce. Does Minnesota include online sales tax on the individual return?
2. How do you feel about the inequity between brick and mortar stores that are required to collect sales tax and online vendors that do not?
3. Express your personal feelings or you may just want to discuss the effect on state revenues.