from salestaxsupport and Silvia Aguirre
While the author beats up on South Dakota, to me this article reflects the general unwillingness of states, regulators and politicians to keep it simple. Given just about any opportunity to complicate things, they will. I love this quote from the article: "If two pages of instructions are needed, is this really a simplified form?" Enjoy the article.
This link is part of a series called "Excellent articles that I wish I had written." The short name is "Great Articles."
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