U.S. Supreme Court,
Tax,
Civil Litigation,
Government
May 7, 2018
Did something happen on the way to the Wayfair?
Maligned as it is, if not the Quill physical-presence standard, then what else?
The South Dakota Legislature took the unusual approach of expressly challenging Supreme Court precedent in response to an invitation from Justice Anthony Kennedy in a 2015 case. (New York Times News Service)
OCTOBER 2017 TERM
South Dakota v. Wayfair, which by most accounts is the single most important state and local tax case to reach the high court in a generation. At issue is a South Dakota statute which expands the state's tax reach to remote sellers based on nothing more than the number of sales to South Dakota residents or the total value of transactions with South Dakotans. In other wor...
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