No. 17-494
Title:South Dakota, Petitioner
v.
Wayfair, Inc., et al.
Docketed:October 3, 2017
Lower Ct:Supreme Court of South Dakota
   Case Numbers:(28160-a-GAS)
   Decision Date:September 13, 2017
   Rehearing Denied:
  Discretionary Court Decision Date:
Analyst:
Questions Presented

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.
Nov 01 2017Brief amicus curiae of South Dakota Retailers Association filed.
Nov 02 2017Brief amicus curiae of Tax Foundation filed.
Nov 02 2017Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
Nov 02 2017Brief amicus curiae of American Booksellers Association filed.
Nov 02 2017Brief amici curiae of National Governors Association, et al. filed.
Nov 02 2017Brief amici curiae of International Council of Shopping Centers, et al. filed.
Nov 02 2017Brief amici curiae of American Farm Bureau Federation, et al. filed.
Nov 02 2017Brief amici curiae of American Lighting Association, et al. filed.
Nov 02 2017Brief amicus curiae of Four United States Senators, filed.
Nov 02 2017Brief amici curiae of Multistate Tax Commission filed.
Nov 02 2017Brief amici curiae of Colorado and 34 other States, et al. filed.
Nov 02 2017Brief amici curiae of Law Professors and Economists filed.
Dec 07 2017Brief amicus curiae of National Taxpayers Union Foundation filed.
Main DocumentCertificate of Word CountProof of Service
Dec 07 2017Brief amicus curiae of NetChoice filed.
Main DocumentProof of ServiceCertificate of Word Count
Dec 07 2017Brief of respondents Wayfair, Inc., et al., et al. in opposition filed.
Main DocumentProof of ServiceCertificate of Word CountOther
Dec 07 2017Brief amici curiae of Hon. Representative, Robert W. Goodlatte, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Dec 07 2017Brief amicus curiae of Chris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom Act filed.
Main DocumentCertificate of Word CountProof of Service
Dec 07 2017Brief amicus curiae of American Catalog Mailers Association filed.
Main DocumentProof of ServiceCertificate of Word Count
Dec 07 2017Brief amicus curiae of Americans for Tax Reform filed.
Main DocumentProof of ServiceCertificate of Word Count
Dec 20 2017DISTRIBUTED for Conference of 1/5/2018.
Dec 20 2017Reply of petitioner South Dakota filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Jan 08 2018DISTRIBUTED for Conference of 1/12/2018.
Jan 12 2018Petition GRANTED.
Jan 31 2018Blanket Consent filed by Petitioner, South Dakota
Blanket Consent
Feb 05 2018Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al..
Blanket Consent
Feb 23 2018SET FOR ARGUMENT on Tuesday, April 17, 2018.
Feb 26 2018Brief of petitioner South Dakota filed.
Main DocumentCertificate of Word CountProof of Service
Feb 26 2018Joint appendix filed. (Statement of costs filed)
Main DocumentProof of ServiceOther
Mar 01 2018Brief amici curiae of National Association of Certified Service Providers and Software & Information Industry Association in Support of Neither Party filed.
Main DocumentProof of ServiceCertificate of Word Count
Mar 01 2018Brief amicus curiae of Professor John S. Baker, Jr. in support of neither party filed.
Main DocumentProof of ServiceCertificate of Word Count
Mar 01 2018Brief amicus curiae of City of Little Rock, Arkansas filed.
Main DocumentCertificate of Word CountProof of Service
Mar 02 2018Brief amici curiae of National Governors Association, et al. filed.
Main DocumentCertificate of Word CountProof of Service
Mar 02 2018Brief amicus curiae of South Dakota Retailers Association filed.
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of National Congress of American Indians and Indian Tribes in South Dakota in support of neither party filed.
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amicus curiae of United States filed.
Main DocumentProof of Service
Mar 05 2018Brief amicus curiae of Tax Foundation in support of neither party filed.
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of Retail Litigation Center, Inc., et al. filed.
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of Four United States Senators filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amicus curiae of Multistate Tax Commission, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amicus curiae of David A. Fruchtman supporting neither party filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of International Council of Shopping Centers, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of Brill, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of Law Professors and Economists filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 05 2018Brief amici curiae of Colorado and 40 other states, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 07 2018CIRCULATED
Mar 19 2018Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
Proof of ServiceMain Document
Mar 28 2018Brief of respondents Wayfair, Inc., et al. filed. (Distributed)
Main DocumentOtherCertificate of Word CountProof of Service
Mar 28 2018Brief amicus curiae of America's Collectibles Network, Inc. d/b/a Jewelry Television filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Mar 29 2018Brief amicus curiae of American Academy of Attorney - Certified Public Accountants filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 03 2018Brief amicus curiae of American Catalog Mailers Association filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 03 2018Brief amicus curiae of Flipper LLC filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 03 2018Brief amicus curiae of Americans for Tax Reform filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amicus curiae of Colony Brands, Inc. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amicus curiae of Etsy, Inc. filed. (Distributed)
Main DocumentCertificate of Word CountProof of ServiceOther
Apr 04 2018Brief amici curiae of eBay Inc., et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amicus curiae of Online Merchants Guild filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amici curiae of Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amicus curiae of Cato Institute filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amicus curiae of Computer & Communications Industry Association filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amicus curiae of State of New Hampshire filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amici curiae of House Judiciary Committee Chairman Bob Goodlatte, et al. filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amicus curiae of Competitive Enterprise Institute filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amicus curiae of United Network Equipment Dealers Association and the Owners' Rights Initiative filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amici curiae of National Auctioneers Association, et al. filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amicus curiae of American Legislative Exchange Council filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 04 2018Brief amici curiae of United States Senators Ted Cruz, Steve Daines, and Mike Lee filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 04 2018Brief amicus curiae of State of Montana filed. (Distributed)
Main DocumentProof of ServiceCertificate of Word Count
Apr 09 2018Reply of petitioner South Dakota filed. (Distributed)
Main DocumentCertificate of Word CountProof of Service
Apr 13 2018Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
Apr 17 2018Argued. For petitioner: Marty J. Jackley, South Dakota Attorney General, Pierre, S. D.; and Malcolm L. Stewart, Deputy Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.) For respondents: George S. Isaacson, Lewiston, Me.

NAMEADDRESSPHONE
Attorneys for Petitioner
Eric F. Citron
    Counsel of Record
Goldstein & Russell, P.C.
7475 Wisconsin Ave., Suite 850
Bethesda, MD 20814

ec@goldsteinrussell.com
(202) 362-0636
Party name: South Dakota
Attorneys for Respondents
George S. Isaacson
    Counsel of Record
Brann & Isaacson
P.O. Box 3070, 184 Main Street
Lewiston, ME 04243-3070

gisaacson@brannlaw.com
207-786-3566
Party name: Wayfair, Inc., et al.
Other
John S. Baker Jr.
    Counsel of Record
5209 Sea Chase Dr., # 5
Amelia Island, FL 32034

John.Baker@law.lsu.edu
2257735027
Party name: Professor John S. Baker, Jr.
Jonathan Band
    Counsel of Record
JONATHAN BAND PLLC
21 Dupont Circle, NW, Suite 800
Washington, DC 20036

jband@policybandwidth.com
2022965675
Party name: UNITED NETWORK EQUIPMENT DEALERS ASSOCIATION, OWNERS' RIGHTS INITIATIVE
Edward Joseph Bernert
    Counsel of Record
Baker & Hostetler LLP
200 Civic Center Drive, Suite 1200
Columbus, OH 43215

ebernert@bakerlaw.com
614-462-2687
Party name: American Catalog Mailers Association
Tillman J. Breckenridge
    Counsel of Record
Bailey & Glasser, LLP
1054 31st Street, N.W., Suite 230
Washington, DC 20007

tbreckenridge@baileyglasser.com
202-463-2101
Party name: National Governors Association, et al.
Clark Russell Calhoun
    Counsel of Record
Alston & Bird LLP
333 S. Hope St.
16th Floor
Los Angeles, CA 90071

clark.calhoun@alston.com
213-576-1000
Party name: Americans for Tax Reform
Thomas Milton Carpenter
    Counsel of Record
Office of the City Attorney
500 West Markham, Suite 310
Little Rock, AR 72201

tcarpenter@littlerock.gov
501-371-6875
Party name: City of Little Rock, Arkansas
Paul D. Clement
    Counsel of Record
Kirkland & Ellis LLP
655 Fifteenth Street, NW
Washington, DC 20005

paul.clement@kirkland.com
(202) 879-5000
Party name: National Taxpayers Union Foundation, et al.
David William Tod Daniels
    Counsel of Record
Richards Kibbe and Orbe, LLP
701 8th Street, NW
Suite 300
Washington, DC 20001

ddaniels@rkollp.com
202-261-2960
Party name: Brill, et al.
Warren L. Dean Jr.
    Counsel of Record
Thompson Coburn LLP
1909 K Street, N.W.
Suite 600
Washington, DC 20006

wdean@thompsoncoburn.com
202-585-6908
Party name: Colony Brands, Inc.
Ruthanne Mary Deutsch
    Counsel of Record
Deutsch Hunt, PLLC
300 New Jersey Ave., NW, Suite 900
Washington, DC 20001

rdeutsch@deutschhunt.com
2028686915
Party name: National Association of Certified Service Providers and Software & Information Industry Association
Jonathan Marc Dunitz
    Counsel of Record
Verrill Dana
One Portland Square
Portland, ME 04101

jdunitz@verrilldana.com
2072534478
Party name: National Auctioneers Association et al.
Noel J. Francisco
    Counsel of Record
Solicitor General
United States Department of Justice
950 Pennsylvania Avenue, NW
Washington, DC 20530-0001

SupremeCtBriefs@USDOJ.gov
202-514-2217
Party name: United States
David Allen Fruchtman
    Counsel of Record
Rimon, P.C.
245 Park Avenue, 39th Floor
New York, NY 10167

david.fruchtman@post.harvard.edu
8476564823
Party name: David A. Fruchtman
Anthony Jordan Galdieri
    Counsel of Record
New Hampshire Department of Justice
33 Capitol Street
Concord, NH 03301

anthony.galdieri@doj.nh.gov
603-271-1214
Party name: State of New Hampshire
Dirk Giseburt
    Counsel of Record
Davis Wright Tremaine LLP
1201 Third Avenue
Suite 2200
Seattle, WA 98101

dirkgiseburt@dwt.com
206-757-8049
Party name: Washington State Tax Practitioners
Debra L. Greenberger
    Counsel of Record
Emery Celli Brinckerhoff & Abady, LLP
600 Fifth Avenue, 10th Fl.
New York, NY 10020

dgreenberger@ecbalaw.com
(212)-763-5000
Party name: Law Professors and Economists
Deepak Gupta
    Counsel of Record
Gupta Wessler, PLLC
1900 L Street, NW, Suite 312
Washington, DC 20036

deepak@guptawessler.com
(202) 888-1741
Party name: American Farm Bureau Federation, et al.
Jonathon Paul Hauenschild
    Counsel of Record
American Legislative Exchange Council
2900 Crystal Dr., Ste. 600
Arlington, VA 22202

jphauens@gmail.com
5714825021
Party name: American Legislative Exchange Council
Helen Hecht
    Counsel of Record
Multistate Tax Commission, 444 North Capitol Street
Suite 425
Washington, DC 20001

hhecht@mtc.gov
202-650-0300
Party name: Multistate Tax Commission, et al.
Joseph Darcy Henchman
    Counsel of Record
Tax Foundation, 1325 G Street, N.W., Ste. 950
Washington, DC 20005

henchman@taxfoundation.org
(202)-464-6200
Party name: Tax Foundation
Sam Hirsch
    Counsel of Record
Jenner & Block, LLC
1099 New York Avenue, NW
Suite 900
Washington, DC 20001

SHirsch@jenner.com
202-637-6335
Party name: National Congress of American Indians and Indian Tribes in South Dakota
Hyland Hunt
    Counsel of Record
Deutsch Hunt, PLLC
300 New Jersey Ave., NW, Suite 900
Washington, DC 20001

hhunt@deutschhunt.com
202-868-6915
Party name: American Lighting Association, et al.
Erik S. Jaffe
    Counsel of Record
Erik S. Jaffe, P.C.
5101 34th Street, N.W.
Washington, DC 20008

jaffe@esjpc.com
202-237-8165
Party name: Competitive Enterprise Institute
Neil J. Kuenn
    Counsel of Record
Keeley, Kuenn & Reid
200 S. Wacker Drive
Suite 3100
Chicago, IL 60606-0000

nkuenn@kkrlaw.com
312-782-1829
Party name: National Association of Wholesaler-Distributors
Kevin Paul Martin
    Counsel of Record
Goodwin Procter LLP
100 Northern Avenue
Boston, MA 02210

kmartin@goodwinlaw.com
6175701000
Party name: Etsy, Inc.
Alicia Pilar Mata
    Counsel of Record
Tax Executives Institute, Inc.
1200 G Street NW, Suite 300
Washington, DC 20005

pmata@tei.org
2024648346
Party name: Tax Executives Institute
Laura Kathleen McNally
    Counsel of Record
Loeb & Loeb, LLP
321 N. Clark St., Suite 2300
Chicago, IL 60654

lmcnally@loeb.com
312-464-3155
Party name: Streamlined Sales Tax Governing Board, Inc.
Alan B. Morrison
    Counsel of Record
George Washington University Law School, 2000 H Street NW
Washington, DC 20052

abmorrison@law.gwu.edu
202-994-7120
Party name: Four United States Senators
Melanie Lisa Oxhorn
    Counsel of Record
Melanie L. Oxhorn, P.C.
450 E. 63rd St. #6C
New York, NY 10065

moxhorn@gmail.com
9174141987
Party name: Flipper LLC
Andrew John Pincus
    Counsel of Record
Mayer Brown LLP
1999 K Street, NW
Washington, DC 20006

apincus@mayerbrown.com
202-263-3220
Party name: eBay Inc., et al.
Paul Spencer Rafelson
    Counsel of Record
1150 Walnut Street
2nd Floor
Newton, MA 02641

paul@onlinemerchantsguild.org
4846869504
Party name: Online Merchants Guild
David B. Salmons
    Counsel of Record
Morgan Lewis & Bockius
1111 Pennsylvania Ave, NW
Washington, DC 20004

david.salmons@morganlewis.com
202-373-6283
Party name: House Judiciary Committee Chairman Robert W. Goodlatte, et al.
Gene Clayton Schaerr
    Counsel of Record
Schaerr | Duncan
1717 K Street NW, Suite 900
Washington, DC 20006

gschaerr@schaerr-duncan.com
202-787-1060
Party name: United States Senators Ted Cruz, Steve Daines, and Mike Lee
Dale Michael Schowengerdt
    Counsel of Record
Montana Department of Justice
215 N. Sanders
Helena, MT 59620-1401

dales@mt.gov
406-444-7008
Party name: State of Montana
Matthew Christian Schruers
    Counsel of Record
Computer & Communications Industry Association
655 15th Street NW, Suite 410
Washington, DC 20005

mschruers@ccianet.org
202 783 0070
Party name: Computer & Communications Industry Association
Ilya Shapiro
    Counsel of Record
Cato Institute
1000 Massachusetts Ave., NW
Washington, DC 20001

ishapiro@cato.org
2028420200
Party name: Cato Institute
Scott Alan Sinder
    Counsel of Record
Steptoe & Johnson, LLP
1330 Connecticut Avenue, N.W.
Washington, DC 20036

ssinder@steptoe.com
202 429 3000
Party name: National Retail Federation
Grant Thomas Sullivan
    Counsel of Record
Office of the Attorney General, 1300 Broadway 6th Floor
Denver, CO 80203

Grant.Sullivan@coag.gov
720.508.6000
Party name: Colorado and 40 other states
James Holland Sutton Jr.
    Counsel of Record
Moffa, Sutton, & Donnini, PA
8875 Hidden River Pkwy, Suite 230
Tampa, FL 33637

JamesSutton@FloridaSalesTax.com
813-775-2131
Party name: American Academy of Attorney - Certified Public Accountants
Carl Michael Szabo
    Counsel of Record
NetChoice
1401 K St NW Suite 502
Washington, DC 20005

cszabo@netchoice.org
202-420-7485
Party name: Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice
Charles A Trost
    Counsel of Record
Waller Lansden Dortch & Davis, LLP
511 Union Street, Suite 2700
Nashville, TN 37219

charlie.trost@wallerlaw.com
615-244-6380
Party name: America's Collectibles Network, Inc. d/b/a Jewelry Television
William Gregory Turner
    Counsel of Record
TurnerLaw
1121 L Street, Suite 700
Sacramento, CA 95814

greg@turnersalt.com
916-251-7398
Party name: NetChoice
Adam G. Unikowsky
    Counsel of Record
Jenner & Block, LLP
1099 New York Avenue, NW
Suite 900
Washington, DC 20001

aunikowsky@jenner.com
202-639-6000
Party name: American Booksellers Association
William Michael Van Camp
    Counsel of Record
Van Camp & Konrad, P.C.
117 E Capitol Ave., P.O. Box 66
Pierre, SD 57501

bvancamp@olingerlaw.net
605 224 8851
Party name: South Dakota Retailers Association
Donald B. Verrilli Jr.
    Counsel of Record
Munger, Tolles & Olson, LLP
1155 F Streeet NW, 7th Floor
Washington, DC 20004

donald.verrilli@mto.com
(202) 220-1100
Party name: Retail Litigation Center, Inc.
Seth P. Waxman
    Counsel of Record
Wilmer Cutler Pickering Hale and Dorr, LLP
1875 Pennsylvania Ave, NW
Washington, DC 20006

Seth.Waxman@wilmerhale.com
202-663-6000
Party name: International Council of Shopping Centers, et al.