South Dakota v. Wayfair Inc.

Docket No.	Argument	Opinion	Vote	Author	Term
17-494	Apr 17, 2018	Jun 21, 2018	5-4	Kennedy	OT 2017

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 Justice Kennedy on June 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.

SCOTUSblog Coverage

The Annual: OT2017 in Review (First Mondays, July 9, 2018)
Justice Kennedy: A justice who changed his mind (Daniel Hemel, June 29, 2018)
OT2017 #30: "Most Ambitious Crossovers" (First Mondays, June 25, 2018)
Symposium: The court begins to strike back at the administrative state (Ilya Shapiro, June 22, 2018)
Opinion analysis: Court expands states ability to require internet retailers to collect sales tax (Mark Walsh, June 21, 2018)
A "view" from the courtroom: Inching toward checkout for the term (Mark Walsh, June 21, 2018)
Argument analysis: Justices are divided on whether to overrule precedents on sales-tax collection by remote sellers (Mark Walsh, April 17, 2018)
OT2017 #21: "Under the Mattress" (First Mondays, April 16, 2018)
Argument preview: Justices to reconsider sales-tax collection in internet era (Mark Walsh, April 10, 2018)
Court bulks up this terms docket (UPDATED) (Amy Howe, January 12, 2018)
Petition of the day (Aurora Barnes, October 28, 2017)

Date	Proceedings and Orders (key to color coding)
10/02/2017	Petition for a writ of certiorari filed. (Response due November 2, 2017)
10/16/2017	Blanket Consent filed by Petitioner, South Dakota
10/19/2017	Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al.
10/23/2017	Brief amicus curiae of National Association of Wholesaler-Distributors filed.
10/24/2017	Order extending time to file response to petition to and including December 7, 2017.
11/01/2017	Brief amicus curiae of Retail Litigation Center, Inc. filed.
11/01/2017	Brief amicus curiae of National Retail Federation filed.
11/01/2017	Brief amicus curiae of South Dakota Retailers Association filed.
11/02/2017	Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
11/02/2017	Brief amicus curiae of Tax Foundation filed.
11/02/2017	Brief amicus curiae of American Booksellers Association filed.
11/02/2017	Brief amici curiae of National Governors Association, et al. filed.
11/02/2017	Brief amici curiae of International Council of Shopping Centers, et al. filed.
11/02/2017	Brief amici curiae of American Farm Bureau Federation, et al. filed.
11/02/2017	Brief amici curiae of American Lighting Association, et al. filed.
11/02/2017	Brief amicus curiae of Four United States Senators, filed.
11/02/2017	Brief amici curiae of Multistate Tax Commission filed.
11/02/2017	Brief amici curiae of Colorado and 34 other States, et al. filed.
11/02/2017	Brief amici curiae of Law Professors and Economists filed.
12/07/2017	Brief amicus curiae of NetChoice filed.
12/07/2017	Brief amicus curiae of National Taxpayers Union Foundation filed.
12/07/2017	Brief amicus curiae of American Catalog Mailers Association filed.
12/07/2017	Brief of respondents Wayfair, Inc., et al., et al. in opposition filed.
12/07/2017	Brief amicus curiae of Chris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom Act filed.
12/07/2017	Brief amicus curiae of Americans for Tax Reform filed.
12/07/2017	Brief amici curiae of Hon. Representative, Robert W. Goodlatte, et al. filed.
12/20/2017	DISTRIBUTED for Conference of 1/5/2018.
12/20/2017	Reply of petitioner South Dakota filed. (Distributed)
01/08/2018	DISTRIBUTED for Conference of 1/12/2018.
01/12/2018	Petition GRANTED.
01/31/2018	Blanket Consent filed by Petitioner, South Dakota
02/05/2018	Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al..
02/23/2018	SET FOR ARGUMENT on Tuesday, April 17, 2018.
02/26/2018	Brief of petitioner South Dakota filed.
02/26/2018	Joint appendix filed. (Statement of costs filed)
03/01/2018	Brief amicus curiae of City of Little Rock, Arkansas filed.
03/01/2018	Brief amici curiae of National Association of Certified Service Providers and Software & Information Industry Association in Support of Neither Party filed.
03/01/2018	Brief amicus curiae of Professor John S. Baker, Jr. in support of neither party filed.
03/02/2018	Brief amicus curiae of South Dakota Retailers Association filed.
03/02/2018	Brief amici curiae of National Governors Association, et al. filed.
03/05/2018	Brief amicus curiae of David A. Fruchtman supporting neither party filed. (Distributed)
03/05/2018	Brief amici curiae of Four United States Senators filed. (Distributed)
03/05/2018	Brief amici curiae of National Congress of American Indians and Indian Tribes in South Dakota in support of neither party filed.
03/05/2018	Brief amici curiae of International Council of Shopping Centers, et al. filed. (Distributed)
03/05/2018	Brief amicus curiae of Multistate Tax Commission, et al. filed. (Distributed)
03/05/2018	Brief amicus curiae of Tax Foundation in support of neither party filed.
03/05/2018	Brief amici curiae of Law Professors and Economists filed. (Distributed)
03/05/2018	Brief amici curiae of Colorado and 40 other states, et al. filed. (Distributed)
03/05/2018	Brief amici curiae of Brill, et al. filed. (Distributed)
03/05/2018	Brief amici curiae of Retail Litigation Center, Inc., et al. filed.
03/05/2018	Brief amicus curiae of United States filed.
03/05/2018	Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
03/07/2018	CIRCULATED
03/19/2018	Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
03/28/2018	Brief amicus curiae of America's Collectibles Network, Inc. d/b/a Jewelry Television filed. (Distributed)
03/28/2018	Brief of respondents Wayfair, Inc., et al. filed. (Distributed)
03/29/2018	Brief amicus curiae of American Academy of Attorney - Certified Public Accountants filed. (Distributed)
04/03/2018	Brief amicus curiae of Flipper LLC filed. (Distributed)
04/03/2018	Brief amicus curiae of American Catalog Mailers Association filed. (Distributed)
04/03/2018	Brief amicus curiae of Americans for Tax Reform filed. (Distributed)
04/04/2018	Brief amici curiae of National Auctioneers Association, et al. filed. (Distributed)
04/04/2018	Brief amicus curiae of State of New Hampshire filed. (Distributed)
04/04/2018	Brief amicus curiae of Computer & Communications Industry Association filed. (Distributed)
04/04/2018	Brief amicus curiae of American Legislative Exchange Council filed. (Distributed)
04/04/2018	Brief amicus curiae of Cato Institute filed. (Distributed)
04/04/2018	Brief amicus curiae of United Network Equipment Dealers Association and the Owners' Rights Initiative filed. (Distributed)
04/04/2018	Brief amicus curiae of Etsy, Inc. filed. (Distributed)
04/04/2018	Brief amicus curiae of State of Montana filed. (Distributed)
04/04/2018	Brief amicus curiae of Online Merchants Guild filed. (Distributed)
04/04/2018	Brief amicus curiae of Competitive Enterprise Institute filed. (Distributed)
04/04/2018	Brief amicus curiae of Colony Brands, Inc. filed. (Distributed)
04/04/2018	Brief amici curiae of eBay Inc., et al. filed. (Distributed)
04/04/2018	Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)
04/04/2018	Brief amici curiae of Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice filed. (Distributed)
04/04/2018	Brief amici curiae of House Judiciary Committee Chairman Bob Goodlatte, et al. filed. (Distributed)
04/04/2018	Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
04/04/2018	Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)
04/04/2018	Brief amici curiae of United States Senators Ted Cruz, Steve Daines, and Mike Lee filed. (Distributed)
04/09/2018	Reply of petitioner South Dakota filed. (Distributed)
04/13/2018	Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
04/17/2018	Argued. 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.
06/21/2018	Judgment 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.
07/23/2018	MANDATE ISSUED.
07/23/2018	JUDGMENT ISSUED.