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U.S. Supreme Court,
Tax,
Civil Litigation,
Government

May 7, 2018

In the beginning there was Quill, then came Bezos

South Dakota has asked the Supreme Court to say what the commerce clause requires, and the court should give what it knows to be the answer.

Mark R. Yohalem

partner
Wilson Sonsini Goodrich & Rosati

litigation

633 W 5th St #1550
Los Angeles , CA 90071

Phone: (213) 683-9100

Harvard University Law School; Cambridge MA

See more...

C. Hunter Hayes

Litigator
Munger, Tolles & Olson LLP

Email: c.hunter.hayes@gmail.com

See more...

In the beginning there was Quill, then came Bezos
Two years after the Supreme Court helps Quill's physical-presence standard, Jeff Bezos founded Amazon, and not long thereafter, e-commerce was off to the races. (New York Times News Service)

OCTOBER 2017 TERM

On April 17 -- Tax Day, as it happens -- the U.S. Supreme Court heard argument in South Dakota v. Wayfair regarding whether online-only retailers are constitutionally immune from collecting sales tax. Because this apparent tax discount drains public coffers and cripples brick-and-mortar retailers' ability to compete, Wayfair has drawn a score of amicus briefs from local, state, and federal governme...

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