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<p>[QUOTE=&quot;calcol, post: 24799059, member: 77639&quot;]OK, the Wayfair decision states a merchant is supposed to pay sales tax on out of state sales, but what happens if a merchant refuses to pay the tax?&nbsp; For example, suppose a merchant in Montana (which BTW, doesn’t have sales tax) has no physical presence in South Dakota and sells merchandise there but won’t collect and send sales tax to SD.&nbsp; Is there any case law on this?</p><p><br /></p><p>I’m not a lawyer but would guess the Montana government and courts would not be very useful to SD in this matter.&nbsp; Montana boasts of its lack of sales tax to attract businesses; see the link below.&nbsp; So, it’s probably not going to be vigorous in collecting sales tax for other states.&nbsp; Federal court in Montana?&nbsp; Maybe.&nbsp; But, if it’s a jury trial, Montana jurors might be a bit more sympathetic to a Montana merchant than the government of SD. </p><p><br /></p><p>Is there a Federal law requiring compliance with Wayfair?&nbsp; If so, what are the enforcement and penalty provisions?</p><p><br /></p><p>Cal</p><p><br /></p><p><a href="https://choosemontana.com/Business-Climate" target="_blank" class="externalLink ProxyLink" data-proxy-href="https://choosemontana.com/Business-Climate" rel="nofollow">https://choosemontana.com/Business-Climate</a>[/QUOTE]</p><p><br /></p>

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