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Supreme Court Frustrated With Arguments In Wayfair Case

Law360 (April 17, 2018, 8:17 PM EDT) -- The U.S. Supreme Court appeared divided Tuesday on the question of whether a state could compel remote sellers with no physical presence in the state to collect and remit use tax, with several justices seeming frustrated with the policy-filled arguments.

In South Dakota v. Wayfair, the state hopes to topple the physical presence test reaffirmed in the U.S. Supreme Court's 1992 Quill v. North Dakota decision. (AP) Those arguments have landed at the court via South Dakota v. Wayfair, in which South Dakota hopes to topple...
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Case Information

Case Title

South Dakota, Petitioner v. Wayfair, Inc., et al.

Case Number



Supreme Court

Nature of Suit

Date Filed

October 3, 2017

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Government Agencies

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