SOUTH DAKOTA, Petitioner v. WAYFAIR, INC., et al., 585 U.S. 162

Summary

HOLDINGS: [1]-The State of South Dakota was not prohibited under the Commerce Clause of the U.S. Constitution from enacting legislation which required remote sellers to collect and remit sales tax on goods and services sold to buyers for delivery in the State, even though a business that made the sale did not have a physical presence in the State; [2]-The physical presence rule of Quill Corp. v. North Dakota, 504 U.S. 298, 112 S. Ct. 1904, 119 L. Ed. 2d 91 (1992), which prohibited South Dakota from enforcing S. 106, 2016 Leg. Assembly, 91st Sess. (S. D. 2016), was unsound and incorrect, and the Supreme Court’s decisions in Quill and in National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U.S. 753, 87 S. Ct. 1389, 18 L. Ed. 2d 505 (1967), were overruled.