Read Argument Word For Word In The U.S. Supreme Court – South Dakota V. WayFair, Inc

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. We provide you the oral argument word for word in the following transcript:


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2 thoughts on “Read Argument Word For Word In The U.S. Supreme Court – South Dakota V. WayFair, Inc

  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.

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