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South Dakota and friends urge Supreme Court to reconsider Quill

  • Nov 20, 2017

In 1992, the Supreme Court of the United States upheld a decision from an earlier ruling, effectively preventing states from taxing any business that isn’t physically located in the state. Now South Dakota hopes the court will agree to hear a case that could cause it to reconsider its decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992).

The case is South Dakota v. Wayfair, Inc., et al, No. 17-494. It regards South Dakota’s economic nexus law (SB 106), which was created specifically to challenge Quill. The law imposes a tax obligation on remote retailers that make more than $100,000 annually from sales of taxable goods or services in South Dakota, or at least 200 separate sales delivered into the state.

To date, 15 groups have submitted a brief amicus curiae on behalf of South Dakota. As of this writing, the court has received no brief amicus curiae on behalf of Wayfair. Still, there is no guarantee the court will take on the case.

Learn more about South Dakota’s efforts to overturn Quill here.


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