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

  1. June 21, 2018

    Justices Say States Can Make Online Retailers Collect Sales, Use Tax

    Internet retailers can now be required to collect sales and use tax in states in which they lack a physical presence, the U.S. Supreme Court ruled in South Dakota's closely watched case against Wayfair, overturning 26 years of precedent barring states from taxing out-of-state sellers. 

  2. April 17, 2018

    Supreme Court Frustrated With Arguments In Wayfair Case

    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 sales and use tax, with several justices seeming frustrated with the policy-filled arguments.

  3. March 20, 2018

    US Asks To Argue For Internet State Tax Before High Court

    U.S. Solicitor General Noel Francisco asked the U.S. Supreme Court on Monday to allow the U.S. to present oral arguments in South Dakota's effort to require use tax from out-of-state internet sellers, saying the U.S. has a substantial interest in a ruling that will "significantly affect the functioning of the national economy and the states' financial stability."

  4. March 06, 2018

    States Can Tax Remote Sellers Despite Quill, US Says

    President Donald Trump and Treasury Secretary Steven Mnuchin have favorably discussed it, but the nation's top litigator made it official on Monday: The position of the United States is that states have the authority to compel remote sellers to collect and remit sales and use tax.

  5. January 12, 2018

    Supreme Court To Consider Internet Retail Taxes' Reach

    The U.S. Supreme Court on Friday agreed to hear South Dakota's challenge to Quill v. North Dakota, setting the stage for a decision on whether states may compel retailers that do not have a physical presence within their borders to collect and remit use tax.