We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close

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...
To view the full article, register now.

Documents

Related

Sections

Case Information

Case Title

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


Case Number

17-494

Court

Supreme Court

Nature of Suit

Date Filed

October 3, 2017

Law Firms

Companies

Government Agencies

Law360 Pro Say Podcast
Check out Law360's new podcast, Pro Say, which offers a weekly recap of both the biggest stories and hidden gems from the world of law.