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Docket Number17-494
Full NameSouth Dakota v. Wayfair, Inc.
Short NameSouth Dakota v. Wayfair, Inc.
PetitionerSouth Dakota
RespondentWayfair, Inc.
Date Argued (Reargued)April 17, 2018
Date DecidedJune 21, 2018

Question Presented

In 1967, this Court held that the dormant commerce clause prohibits a State from requiring catalog retailers to collect sales taxes on sales into the State unless the retailer is "physically present" there. Nat'l Bellas Hess v. Dep't of Rev. of Ill., 386 U.S. 753 (1967). That rule, questionable even then, became an isolated outlier when Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 (1977), held that only a "substantial nexus" was needed for other state taxes affecting interstate commerce. In Quill Corp. v. North Dakota, 504 U.S. 298 (1992), this Court was asked to correct that aberration. But despite a vigorous dissent-and the lack of a similar, "physical presence" rule for any other type of tax, id. at 317-this Court tentatively retained the requirement on stare decisis grounds. The legal and practical developments of the past 25 years strongly recommend revisiting that judgment. Quill has grown only more doctrinally aberrant, and has been roundly criticized by members of this Court, including Justices Kennedy, Thomas, and Gorsuch. But while its legal rationales have imploded with experience, its practical impacts have exploded with the rapid growth of online commerce. Today, States' inability to effectively collect sales tax from internet sellers imposes crushing harm on state treasuries and brick-and-mortar retailers alike. "Given these changes ... , it is unwise to delay any longer a reconsideration of the Court's holding in Quill." Direct Mktg. Ass'n v. Brohl, 135 S. Ct. 1124, 1135 (2015) (Kennedy J., concurring). The question presented is: Should this Court abrogate Quill's sales-tax-only, physical-presence requirement?

Case Events

35 2018-02-26Joint Appendix submitted.
34 2018-02-26Brief of South Dakota submitted.
33 2018-02-23SET FOR ARGUMENT on Tuesday, April 17, 2018.
32 2018-02-05Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al..
31 2018-01-31Blanket Consent filed by Petitioner, South Dakota
30 2018-01-12Petition GRANTED.
29 2018-01-08DISTRIBUTED for Conference of 1/12/2018.
28 2017-12-20Reply of petitioner South Dakota filed. (Distributed)
27 2017-12-20DISTRIBUTED for Conference of 1/5/2018.
26 2017-12-07Brief amicus curiae of Americans for Tax Reform filed.
25 2017-12-07Brief amicus curiae of American Catalog Mailers Association filed.
24 2017-12-07Brief amicus curiae of Chris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom Act filed.
23 2017-12-07Brief amici curiae of Hon. Representative, Robert W. Goodlatte, et al. filed.
22 2017-12-07Brief of respondents Wayfair, Inc., et al., et al. in opposition filed.
21 2017-12-07Brief amicus curiae of NetChoice filed.
20 2017-12-07Brief amicus curiae of National Taxpayers Union Foundation filed.
19 2017-11-02Brief amici curiae of Law Professors and Economists filed.
18 2017-11-02Brief amici curiae of Colorado and 34 other States, et al. filed.
17 2017-11-02Brief amicus curiae of Multistate Tax Commission filed.
16 2017-11-02Brief amici curiae of Four United States Senators, et al. filed.
15 2017-11-02Brief amici curiae of American Lighting Association, et al. filed.
14 2017-11-02Brief amici curiae of American Farm Bureau Federation, et al. filed.
13 2017-11-02Brief amici curiae of International Council of Shopping Centers, et al. filed.
12 2017-11-02Brief amici curiae of National Governors Association, et al. filed.
11 2017-11-02Brief amicus curiae of American Booksellers Association filed.
10 2017-11-02Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
9 2017-11-02Brief amicus curiae of Tax Foundation filed.
8 2017-11-01Brief amicus curiae of South Dakota Retailers Association filed.
7 2017-11-01Brief amicus curiae of National Retail Federation filed.
6 2017-11-01Brief amicus curiae of Retail Litigation Center, Inc. filed.
5 2017-10-24Order extending time to file response to petition to and including December 7, 2017.
4 2017-10-23Brief amicus curiae of National Association of Wholesaler-Distributors filed.
3 2017-10-19Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al.
2 2017-10-16Blanket Consent filed by Petitioner, South Dakota
1 2017-10-02Petition for a writ of certiorari filed. (Response due November 2, 2017)

Case Counsels

NameParty NameDescriptionAddressPhoneType
Adam G. UnikowskyAmerican Booksellers AssociationCounsel of RecorJenner & Block, LLP1099 New York Avenue, NWSuite 900Washington, DC 20001aunikowsky@jenner.com202-639-6000other
Alan B. MorrisonFour United States Senators, et al.Counsel of RecordGeorge Washington University Law School, 2000 H Street NWWashington, DC 20052abmorrison@law.gwu.edu202-994-7120other
Charles A TrostHon. Representative, Robert W. Goodlatte, et al.Counsel of RecordWaller Lansden Dortch & Davis, LLP511 Union Street, Suite 2700Nashville, TN 37219charlie.trost@wallerlaw.com615-244-6380other
Clark Russell CalhounAmericans for Tax ReformCounsel of RecordAlston & Bird LLP333 S. Hope St.16th FloorLos Angeles, CA 90071clark.calhoun@alston.com213-576-1000other
David B. SalmonsChris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom ActCounsel of RecorMorgan, Lewis & Bockius LLP1111 Pennsylvania Ave., N.W.Washington, DC 20004david.salmons@morganlewis.com202-373-6283other
Debra L. GreenbergerLaw Professors and EconomistsCounsel of RecordEmery Celli Brinckerhoff & Abady, LLP600 Fifth Avenue, 10th Fl.New York, NY 10020dgreenberger@ecbalaw.com(212)-763-5000other
Deepak GuptaAmerican Farm Bureau Federation, et al.Counsel of RecordGupta Wessler, PLLC1900 L Street, NW, Suite 312Washington, DC 20036deepak@guptawessler.com(202) 888-1741other
Donald B. Verrilli Jr.Retail Litigation Center, Inc.Counsel of RecMunger, Tolles & Olson, LLP1155 F Streeet NW, 7th FloorWashington, DC 20004donald.verrilli@mto.com(202) 220-1100other
Edward Joseph BernertAmerican Catalog Mailers AssociationCounsel of RecBaker & Hostetler LLP200 Civic Center Drive, Suite 1200Columbus, OH 43215ebernert@bakerlaw.com614-462-2687other
Eric F. CitronSouth DakotaCounsel of RecordGoldstein & Russell, P.C.7475 Wisconsin Ave., Suite 850Bethesda, MD 20814ec@goldsteinrussell.com(202) 362-0636petitioner
George S. IsaacsonWayfair, Inc., et al., et al.Counsel of RecordBrann & IsaacsonP.O. Box 3070, 184 Main StreetLewiston, ME 04243-3070gisaacson@brannlaw.com207-786-3566respondent
Grant Thomas SullivanColorado and 34 other States, et al.Counsel of RecordOffice of the Attorney General, 1300 Broadway 6th FloorDenver, CO 80203Grant.Sullivan@coag.gov720.508.6000other
Helen HechtMultistate Tax CommissionCounsel of RecordMultistate Tax Commission, 444 North Capitol StreetSuite 425Washington, DC 20001hhecht@mtc.gov202-650-0300other
Hyland HuntAmerican Lighting Association, et al.Counsel of RecorDeutsch Hunt, PLLC300 New Jersey Ave., NW, Suite 900Washington, DC 20001hhunt@deutschhunt.com202-868-6915other
Joseph Darcy HenchmanTax FoundationCounsel of RecordTax Foundation, 1325 G Street, N.W., Ste. 950Washington, DC 20005henchman@taxfoundation.org(202)-464-6200other
Laura Kathleen McNallyStreamlined Sales Tax Governing Board, Inc.Counsel of RecordLoeb & Loeb, LLP321 N. Clark St.Chicago, IL 60654lmcnally@loeb.com312-464-3155other
Neil J. KuennNational Association of Wholesaler-DistributorsCounsel of RecordKeeley, Kuenn & Reid200 S. Wacker DriveSuite 3100Chicago, IL 60606-0000nkuenn@kkrlaw.com312-782-1829other
Scott Alan SinderNational Retail FederationCounsel of RSteptoe & Johnson, LLP1330 Connecticut Avenue, N.W.Washington, DC 20036ssinder@steptoe.com202 429 3000other
Seth P. WaxmanInternational Council of Shopping Centers, et al.Counsel of RecordWilmer Cutler Pickering Hale and Dorr, LLP1875 Pennsylvania Ave, NWWashington, DC 20006Seth.Waxman@wilmerhale.com202-663-6000other
Tillman J. BreckenridgeNational Governors Association, et al.Counsel of RecoBailey & Glasser, LLP1054 31st Street, N.W., Suite 230Washington, DC 20007tbreckenridge@baileyglasser.com202-463-2101other
Warren L. Dean Jr.National Taxpayers Union FoundationCounsel of RecordThompson Coburn LLP1909 K Street, N.W.Suite 600Washington, DC 20006wdean@thompsoncoburn.com202-585-6908other
William Gregory TurnerNetChoiceCounsel of RecordTurnerLaw1121 L Street, Suite 700Sacramento, CA 95814greg@turnersalt.com916-251-7398other
William Michael Van CampSouth Dakota Retailers AssociationCounsel of RecordVan Camp & Konrad, P.C.117 E Capitol Ave., P.O. Box 66Pierre, SD 57501bvancamp@olingerlaw.net605 224 8851other
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