South Dakota v. Wayfair Oral Argument

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… 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

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South Dakota v. Wayfair Oral Argument

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Program ID:
441646-1
Category:
Public Affairs Event
Format:
Judicial Proceeding
Location:
Washington, District of Columbia, United States
First Aired:
Apr 20, 2018 | 8:00pm EDT | C-SPAN 2
Last Aired:
Jun 24, 2018 | 6:30pm EDT | C-SPAN 1

Airing Details

  • Apr 20, 2018 | 8:00pm EDT | C-SPAN 2
  • Apr 21, 2018 | 2:51am EDT | C-SPAN 2
  • Apr 21, 2018 | 6:59am EDT | C-SPAN 2
  • Apr 23, 2018 | 4:56am EDT | C-SPAN 1
  • Jun 21, 2018 | 9:38pm EDT | C-SPAN 2
  • Jun 22, 2018 | 3:50am EDT | C-SPAN 2
  • Jun 24, 2018 | 6:30pm EDT | C-SPAN 1
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