Internet Sales Tax Issue Moves Forward

February 27, 2018

The Supreme Court has set an April 17th date for oral argument in South Dakota v. Wayfair, the court case in which the Supreme Court is being asked to overturn its Quill decision which prohibited states from requiring businesses to collect state sales taxes unless the businesses had a physical presence – nexus – in the state.   The Quill decision was handed down in 1992 – a quarter of a century ago – when out of state vendors were almost exclusively catalogue retailers, and well before the explosion in on-line sales that dominate the marketplace today.

South Dakota has just today filed its brief on the merits of the case.  NAW filed an amicus brief in the Petition for Certiorari asking the Supreme Court to hear this case, and will be joining an amicus brief to be filed next week on the merits, which we will post when it is filed.