The Supreme Court might take up the issue of whether states and local governments can require retailers to collect sales tax when they do not maintain a local physical presence – and it might might do so within the next year. According to the National League of Cities’ publication, Citiesspeak:
The billion-dollar question for local governments is whether the Supreme Court will take a case where it is asked to overturn Quill Corp. v. North Dakota (1992). In Quill, the Supreme Court held that states cannot require retailers with no in-state physical presence to collect sales tax. In Direct Marketing Association v. Brohl (2015), Justice Kennedy stated that the “legal system should find an appropriate case for this court to reexamine Quill.” South Dakota passed a law requiring remote vendors to collect sales tax, which is currently being litigated in state court. If the South Dakota Supreme Court strikes down this law by the end of August, it is possible the Supreme Court could decide this question by June 2018.
Read about other potential Supreme Court cases of consequence to local governments in the article, 2018 Supreme Court Preview for Local Governments.