South Dakota v. Wayfair (Merits)

​Issue: Tax
Court: U.S. Supreme Court

Term: October 2017
Oral Argument: April 17, 2017
Vote: 5-4
Opinion: Justice Kennedy
Lower Court: Supreme Court of South Dakota

Question Presented: 
Should the U.S. Supreme Court abrogate Quill's sales-tax only, physical-presence requirement?

RLC's Position:
The Retail Litigation Center filed an amici brief joined by more than 20 retail and wholesale trade associations urging the U.S. Supreme Court to renounce a narrow rule that the Court adopted in the pre-Internet era and that now significantly distorts the competitive playing field between online retailers and their local counterparts.

Case Outcome:
The Court in its majority opinion held that Quill Corp. v. North Dakota and National Bellas Hess v. Department of Revenue of IL -- which held that a state cannot require an out of state seller with no physical presence in the state to collect and remit sales taxes on items shipped in state - are overruled. Case vacated and remanded. 

Procedural History and Case Documents

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

Stay in the know

Subscribe to our newsletter