Should the Court abrogate its holding in Quill Corp. v. North Dakota that the dormant Commerce Clause prohibits states from requiring sellers with no physical presence in the state to collect and remit sales tax for goods sold within the state?
Petitioner: South Dakota
Respondent: Wayfair, Inc., et al.
Granted: 2018-01-12 00:00:00
Decided: 2018-06-21 00:00:00
Argued: 2018-04-17 10:16:00
Uploaded: 2018-04-20 16:14:00
Advocates: Marty J. Jackley, Malcolm L. Stewart, George S. Isaacson
Links: Oyez | Opinion | Youtube
Tags: State and Federal Taxes