SOUTH DAKOTA V. WAYFAIR

Issue: Tax
Court: U.S. Supreme Court

Term:
Oral Argument:
Vote:
Opinion:
Lower Court: South Dakota Supreme Court

Question Presented: 
Whether the Supreme Court should abrogate Quill Corp. v. North Dakota's sales-tax-only, physical presence requirement.

RLC's Position:
The Retail Litigation Center filed a brief asking the U.S. Supreme Court to revisit Quill and its predecessor and urging the Court to grant South Dakota’s petition for certiorari to determine whether the Constitution forbids the States from requiring absentee retailers from collecting sales tax. The brief explains that this is the right case and the right time for the Court to end the carve-out created by Quill that has tipped the scales in favor of online-only sellers. 

Case Outcome: TBD

Procedural History and Case Documents:

• South Dakota's Petition for Certiorari filed October 2017
• See the 15 amici briefs filed in support here. 

Please use the DOWNLOAD button below to access the RLC's Brief.