SOUTH DAKOTA v. WAYFAIR, INC.

No. 17-494.

138 S.Ct. 2080 (2018)

585 U.S. 162

SOUTH DAKOTA, Petitioner v. WAYFAIR, INC., et al.

Supreme Court of United States.

Decided June 21, 2018.


Attorney(s) appearing for the Case

Marty J. Jackey , Pierre, SD, for Petitioner.

Malcolm L. Stewart , Washington, D.C., for the United States as amicus curiae, by special leave of the Court, supporting the petitioner.

George S. Issacson , Lewiston, ME, for Respondents.

Marty J. Jackley , Attorney General, Richard M. Williams , Deputy Attorney General, Kirsten E. Jasper , Assistant Attorney General, Andrew L. Fergel , Special Assistant Attorney General & Chief Legal Counsel, Department of Revenue, Pierre, SD, Eric F, Citron , Thomas C, Goldstein , Jeanne Jeong , Erica Oleszczuk Evans , Goldstein & Russell, P.C., Bethseda, MD, for Petitioner.

Lisa Sorobnen , Executive Director, State and Local Legal Center, Tillman J. Breckenride , Bailey & Glasser LLP, Washington, DC, Patricia E. Roberts , William & Mary Law, School Appellate and, Supreme Court Clinic, Williamsburgm VA, for Amici Curiae.

Noel J. Francisco , Solicitor General, Chad A. Readler , Acting Assistant Attorney General, Malcolm L. Stewart , Deputy Solictor General, Hashim M. Mooppan , Deputy Assistant Attorney General, Robert A. Parker , Assistant to the Solicitor General, Mark B. Stern , Nicholas Y, Riley , Attorneys, Department of Justice, Washington D.C., for the United States.

George S, Isaacson , Martin I. Eisenstein , Mathew P. Schaefer , Brann & Issacson, Lewiston, ME, for Respondents.


When a consumer purchases goods or services, the consumer's State often imposes a sales tax. This case requires the Court to determine when an out-of-state seller can be required to collect and remit that tax. All concede that taxing the sales in question here is lawful. The question is whether...

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