Monday, June 4, 2018

Just a Reminder: "South Dakota v. Wayfair, Inc." Is Yet To Be Decided (AMZN)

The retail behemoth says something like 80% of the transaction tax due gets paid, either as sales tax collected by the retailer or self-declared as use tax by the purchaser but that seems awfully high.
I've a sneaking suspicion we are about to find out what actual compliance is this Supreme Court session.

Here's the background at ScotusBlog:

South Dakota v. Wayfair, Inc.
Docket No. Op. Below Argument Opinion Vote Author Term
17-494 S.D. Apr 17, 2018
Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, is among the counsel to the petitioner in this case.
Issue: Whether the Supreme Court should abrogate Quill Corp. v. North Dakota's sales-tax-only, physical-presence requirement.

SCOTUSblog Coverage
DateProceedings and Orders
Oct 02 2017Petition for a writ of certiorari filed. (Response due November 2, 2017)
Oct 16 2017Blanket Consent filed by Petitioner, South Dakota
Oct 19 2017Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al.
Oct 23 2017Brief amicus curiae of National Association of Wholesaler-Distributors filed.
Oct 24 2017Order extending time to file response to petition to and including December 7, 2017.
Nov 01 2017Brief amicus curiae of Retail Litigation Center, Inc. filed.
Nov 01 2017Brief amicus curiae of National Retail Federation filed.