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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
- Read more about the case and access all the case documents here.
- Stipulation of Dismissal Pursuant to SDCL
- Settlement Agreement Stipulation of Dismissal Pursuant to SDCL