South Dakota v. Wayfair Inc.
Holding
Quill Corp. v. North Dakota and National Bellas Hess Inc. v. Department of Revenue of Illinois -- which held that a state cannot require an out-of-state seller with no physical presence in the state to collect and remit sales taxes on goods the seller ships to consumers in the state -- are overruled.
Judgment
Vacated and remanded, 5-4, in an opinion by Anthony McLeod Kennedy on Jun 21, 2018. Justice Thomas and Justice Gorsuch filed concurring opinions. Chief Justice Roberts filed a dissenting opinion, in which Justices Breyer, Sotomayor, and Kagan joined.
Oct 2, 2017Petition for a writ of certiorari filed. (Response due November 2, 2017)
Oct 16, 2017Blanket Consent filed by Petitioner, South Dakota
Oct 19, 2017Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al.
Oct 23, 2017Brief amicus curiae of National Association of Wholesaler-Distributors filed.Oct 24, 2017Order extending time to file response to petition to and including December 7, 2017.
Nov 1, 2017Brief amicus curiae of Retail Litigation Center, Inc. filed.Nov 1, 2017Brief amicus curiae of National Retail Federation filed.Nov 1, 2017Brief amicus curiae of South Dakota Retailers Association filed.Nov 2, 2017Brief amicus curiae of Tax Foundation filed.Nov 2, 2017Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.Nov 2, 2017Brief amicus curiae of American Booksellers Association filed.Nov 2, 2017Brief amici curiae of National Governors Association, et al. filed.Nov 2, 2017Brief amici curiae of International Council of Shopping Centers, et al. filed.Nov 2, 2017Brief amici curiae of American Farm Bureau Federation, et al. filed.Nov 2, 2017Brief amici curiae of American Lighting Association, et al. filed.Nov 2, 2017Brief amicus curiae of Four United States Senators, filed.Nov 2, 2017Brief amici curiae of Multistate Tax Commission filed.Nov 2, 2017Brief amici curiae of Colorado and 34 other States, et al. filed.Nov 2, 2017Brief amici curiae of Law Professors and Economists filed.Dec 7, 2017Brief amicus curiae of National Taxpayers Union Foundation filed.Dec 7, 2017Brief amicus curiae of NetChoice filed.Dec 7, 2017Brief of respondents Wayfair, Inc., et al., et al. in opposition filed.Dec 7, 2017Brief amici curiae of Hon. Representative, Robert W. Goodlatte, et al. filed.Dec 7, 2017Brief amicus curiae of Chris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom Act filed.Dec 7, 2017Brief amicus curiae of American Catalog Mailers Association filed.Dec 7, 2017Brief amicus curiae of Americans for Tax Reform filed.Dec 20, 2017DISTRIBUTED for Conference of 1/5/2018.
Dec 20, 2017Reply of petitioner South Dakota filed. (Distributed)Jan 8, 2018DISTRIBUTED for Conference of 1/12/2018.
Jan 12, 2018Petition GRANTED.
Jan 31, 2018Blanket Consent filed by Petitioner, South DakotaFeb 5, 2018Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al..Feb 23, 2018SET FOR ARGUMENT on Tuesday, April 17, 2018.
Feb 26, 2018Brief of petitioner South Dakota filed.Feb 26, 2018Joint appendix filed. (Statement of costs filed)Mar 1, 2018Brief amici curiae of National Association of Certified Service Providers and Software & Information Industry Association in Support of Neither Party filed.Mar 1, 2018Brief amicus curiae of Professor John S. Baker, Jr. in support of neither party filed.Mar 1, 2018Brief amicus curiae of City of Little Rock, Arkansas filed.Mar 2, 2018Brief amici curiae of National Governors Association, et al. filed.Mar 2, 2018Brief amicus curiae of South Dakota Retailers Association filed.Mar 5, 2018Brief amici curiae of National Congress of American Indians and Indian Tribes in South Dakota in support of neither party filed.Mar 5, 2018Brief amicus curiae of United States filed.Mar 5, 2018Brief amicus curiae of Tax Foundation in support of neither party filed.Mar 5, 2018Brief amici curiae of Retail Litigation Center, Inc., et al. filed.Mar 5, 2018Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.Mar 5, 2018Brief amici curiae of Four United States Senators filed. (Distributed)Mar 5, 2018Brief amicus curiae of Multistate Tax Commission, et al. filed. (Distributed)Mar 5, 2018Brief amicus curiae of David A. Fruchtman supporting neither party filed. (Distributed)Mar 5, 2018Brief amici curiae of International Council of Shopping Centers, et al. filed. (Distributed)Mar 5, 2018Brief amici curiae of Brill, et al. filed. (Distributed)Mar 5, 2018Brief amici curiae of Law Professors and Economists filed. (Distributed)Mar 5, 2018Brief amici curiae of Colorado and 40 other states, et al. filed. (Distributed)Mar 7, 2018CIRCULATED
Mar 19, 2018Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.Mar 28, 2018Brief of respondents Wayfair, Inc., et al. filed. (Distributed)Mar 28, 2018Brief amicus curiae of America's Collectibles Network, Inc. d/b/a Jewelry Television filed. (Distributed)Mar 29, 2018Brief amicus curiae of American Academy of Attorney - Certified Public Accountants filed. (Distributed)Apr 3, 2018Brief amicus curiae of American Catalog Mailers Association filed. (Distributed)Apr 3, 2018Brief amicus curiae of Flipper LLC filed. (Distributed)Apr 3, 2018Brief amicus curiae of Americans for Tax Reform filed. (Distributed)Apr 4, 2018Brief amicus curiae of Colony Brands, Inc. filed. (Distributed)Apr 4, 2018Brief amicus curiae of Etsy, Inc. filed. (Distributed)Apr 4, 2018Brief amici curiae of eBay Inc., et al. filed. (Distributed)Apr 4, 2018Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)Apr 4, 2018Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)Apr 4, 2018Brief amicus curiae of Online Merchants Guild filed. (Distributed)Apr 4, 2018Brief amici curiae of Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice filed. (Distributed)Apr 4, 2018Brief amicus curiae of Cato Institute filed. (Distributed)Apr 4, 2018Brief amicus curiae of Computer & Communications Industry Association filed. (Distributed)Apr 4, 2018Brief amicus curiae of State of New Hampshire filed. (Distributed)Apr 4, 2018Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)Apr 4, 2018Brief amici curiae of House Judiciary Committee Chairman Bob Goodlatte, et al. filed. (Distributed)Apr 4, 2018Brief amicus curiae of Competitive Enterprise Institute filed. (Distributed)Apr 4, 2018Brief amicus curiae of United Network Equipment Dealers Association and the Owners' Rights Initiative filed. (Distributed)Apr 4, 2018Brief amici curiae of National Auctioneers Association, et al. filed. (Distributed)Apr 4, 2018Brief amicus curiae of American Legislative Exchange Council filed. (Distributed)Apr 4, 2018Brief amici curiae of United States Senators Ted Cruz, Steve Daines, and Mike Lee filed. (Distributed)Apr 4, 2018Brief amicus curiae of State of Montana filed. (Distributed)Apr 9, 2018Reply of petitioner South Dakota filed. (Distributed)Apr 13, 2018Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
Apr 17, 2018Argued. For petitioner: Marty J. Jackley, South Dakota Attorney General, Pierre, S. D.; and Malcolm L. Stewart, Deputy Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.) For respondents: George S. Isaacson, Lewiston, Me.
Jun 21, 2018Judgment VACATED and case REMANDED. Kennedy, J., delivered the opinion of the Court, in which Thomas, Ginsburg, Alito, and Gorsuch, JJ., joined. Thomas, J., and Gorsuch, J., filed concurring opinions. Roberts, C. J., filed a dissenting opinion, in which Breyer, Sotomayor, and Kagan, JJ., joined.
Jul 23, 2018MANDATE ISSUED.
Jul 23, 2018JUDGMENT ISSUED.
Recommended Citation: South Dakota v. Wayfair Inc., SCOTUSblog, https://www.scotusblog.com/cases/south-dakota-v-wayfair-inc/