U.S. Supreme Court Transcript And Decision – South Dakota V. WayFair

U.S. Supreme Court, South Dakota V Wayfair

As States become more aggressive in the collection of sales tax, cases are making their way to the United States Supreme Court. In the 1960s the U.S. Supreme Court limited states sales tax collection power to individuals and businesses with a physical presence, either themselves or property, in the state. This was reaffirmed in the 1992 Quill decision in Quill Corporation V. North Dakota.

Since the Quill decision, the “physical presence rule” has been challenged in the area of sales tax (31 states now have laws collecting sales tax from internet firms with no physical presence in the state). Horror stories abound including states like Massachusetts and Ohio claiming they can tax any company if their website puts a cookie on an in-state browser.

On April 17, 2018, the state of South Dakota V. Wayfair argued before the United States Supreme Court. On June 21, 2018, the United States Supreme Court decision was in favor of the states. The Court held that the states may charge tax on purchases made from out-of-state-sellers, even if the seller does not have physical presence in the taxing state.

The decision overturned Quill Corp. v. North Dakota (1992), which had held that the Dormant Commerce Clause barred states from compelling retailers to collect sales or use taxes in connection with mail order or Internet salesmade to their residents unless those retailers have a physical presence in the taxing state.

We provide you the oral argument word for word in the following  United States Supreme Court transcript:

U.S. Supreme Court Decision – June 21, 2018 – View Here



As TaxConnections CEO, Kat Jennings founded the leading tax services marketplace for tax consultants and corporate decision-makers online. Our mission is building strong, trusted relationships between corporate tax and financial executives and tax experts providing a wide range tax services and resources worldwide. In addition to TaxConnections online “Find A Tax Professional” and “Ask Tax Question” search features, we also provide internationally recognized retained search services to multinationals who want “best in the profession” corporate tax executives. Contact or call 858.999.0053 at

Twitter LinkedIn YouTube    

2 thoughts on “U.S. Supreme Court Transcript And Decision – South Dakota V. WayFair

  1. Thank you for the download link to US Supreme Court – South Dakota v Wayfair, Inc.

  2. TaxConnections Admin TaxConnections Admin says:

    You are most welcome Mr. Pritchett.

Comments are closed.

Meet Tax Experts At TaxConnections...