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South Dakota v. Wayfair, Inc. is a pending United States Supreme Court case dealing with the nature of sales tax for purchases made over the Internet. The petitioner, the state of South Dakota, seeks the Court to abrogate the ...


In 2011, in Davis v. State, the South Dakota Supreme Court held that “the South Dakota Constitution guarantees all South Dakota children a free, adequate, and ...


Issue: Whether the Supreme Court should abrogate Quill Corp. v. North Dakota's ... Nov 01 2017, Brief amicus curiae of South Dakota Retailers Association filed. ... Apr 04 2018, Brief amici curiae of Washington State Tax Practitioners filed.


Apr 4, 2018 ... Not all states, much less all state legislators, believe the physical presence standard discussed in Quill Corp. v. North Dakota, 504 U.S. 298 ...


Jan 12, 2018 ... ... precedent (Quill v. North Dakota), online retailers are not required to collect sales taxes unless they have a physical presence in a state.