South Dakota v. Wayfair Oral Argument
On June 21, 2018, the Court voted 5-4 in favor of South Dakota, thus allowing states to collect sales taxes on online transactions.
The Supreme Court heard oral argument for South Dakota v. Wayfair, a case concerning whether a state can impose a sales tax on internet purc… read more
The Supreme Court heard oral argument for South Dakota v. Wayfair, a case concerning whether a state can impose a sales tax on internet purchases from companies with no physical location in that state. In 2016 South Dakota enacted a law requiring online retailers with no presence in the state to collect these taxes. In 1992, however, the Supreme Court ruling in Quill Corp. v. North Dakota directly challenged South Dakota’s law. The 8-1 decision said a state cannot impose such a tax on a company with no “physical presence” in that state. After South Dakota enacted the law, it sued several large online retailers including Wayfair and Overstock.com. Lower courts ruled in favor of the companies and South Dakota appealed to the Supreme Court.
On June 21, 2018, the Court voted 5-4 in favor of South Dakota, thus allowing states to collect sales taxes on online transactions. close
People in this video
- Samuel A. Alito Jr. Associate Justice U.S. Supreme Court
- Stephen G. Breyer Associate Justice U.S. Supreme Court
- Ruth Bader Ginsburg Associate Justice U.S. Supreme Court
- Neil Gorsuch Associate Justice U.S. Supreme Court
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George Isaacson Attorney
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Marty Jackley Attorney General
- Elena Kagan Associate Justice U.S. Supreme Court
- Anthony M. Kennedy Associate Justice U.S. Supreme Court
- John G. Roberts Jr. Chief Justice U.S. Supreme Court
- Sonia Sotomayor Associate Justice U.S. Supreme Court
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