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South Dakota v. Wayfair, Inc.
United States Supreme Court
138 S. Ct. 2080 (2018)
- Written by Sean Carroll, JD
Facts
South Dakota (defendant) passed a law taxing online retailers based on goods sold to South Dakota consumers, even if the retailer did not have a physical presence in South Dakota. Wayfair, Inc. (plaintiff) brought suit on the ground that the law violated the Commerce Clause under Quill Corp. v. North Dakota, 504 U.S. 298 (1992). The United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Kennedy, J.)
Concurrence (Thomas, J.)
Dissent (Roberts, C.J.)
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