E-Sellers' Bid To Keep Quill Ignores Case Law, SD Says

Law360 (April 9, 2018, 7:55 PM EDT) -- The online retailers fighting sales tax collection as defendants in the biggest state tax case to be heard by the U.S. Supreme Court in decades were unable to base their arguments in case law and have tried to influence the court by making a policy argument, South Dakota said Monday in a reply brief.

South Dakota, the petitioner in South Dakota v. Wayfair, said in its reply brief that Wayfair Inc. and the two other large online retailers that are defendants in the case were also unable to relate the physical presence standard for collecting and remitting sales tax to the...

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