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
Questions Presented
 
Proceedings and Orders
Oct 02 2017 Petition for a writ of certiorari filed. (Response due November 2, 2017)
Oct 16 2017 Blanket Consent filed by Petitioner, South Dakota
Oct 19 2017 Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al.
Oct 23 2017 Brief amicus curiae of National Association of Wholesaler-Distributors filed.
Oct 24 2017 Order extending time to file response to petition to and including December 7, 2017.
Nov 01 2017 Brief amicus curiae of Retail Litigation Center, Inc. filed.
Nov 01 2017 Brief amicus curiae of National Retail Federation filed.
Nov 01 2017 Brief amicus curiae of South Dakota Retailers Association filed.
Nov 02 2017 Brief amicus curiae of Tax Foundation filed.
Nov 02 2017 Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
Nov 02 2017 Brief amicus curiae of American Booksellers Association filed.
Nov 02 2017 Brief amici curiae of National Governors Association, et al. filed.
Nov 02 2017 Brief amici curiae of International Council of Shopping Centers, et al. filed.
Nov 02 2017 Brief amici curiae of American Farm Bureau Federation, et al. filed.
Nov 02 2017 Brief amici curiae of American Lighting Association, et al. filed.
Nov 02 2017 Brief amicus curiae of Four United States Senators, filed.
Nov 02 2017 Brief amici curiae of Multistate Tax Commission filed.
Nov 02 2017 Brief amici curiae of Colorado and 34 other States, et al. filed.
Nov 02 2017 Brief amici curiae of Law Professors and Economists filed.
Dec 07 2017 Brief amicus curiae of National Taxpayers Union Foundation filed.
Dec 07 2017 Brief amicus curiae of NetChoice filed.
Dec 07 2017 Brief of respondents Wayfair, Inc., et al., et al. in opposition filed.
Dec 07 2017 Brief amici curiae of Hon. Representative, Robert W. Goodlatte, et al. filed.
Dec 07 2017 Brief amicus curiae of Chris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom Act filed.
Dec 07 2017 Brief amicus curiae of American Catalog Mailers Association filed.
Dec 07 2017 Brief amicus curiae of Americans for Tax Reform filed.
Dec 20 2017 DISTRIBUTED for Conference of 1/5/2018.
Dec 20 2017 Reply of petitioner South Dakota filed. (Distributed)
Jan 08 2018 DISTRIBUTED for Conference of 1/12/2018.
Jan 12 2018 Petition GRANTED.
Jan 31 2018 Blanket Consent filed by Petitioner, South Dakota
Feb 05 2018 Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al..
Feb 23 2018 SET FOR ARGUMENT on Tuesday, April 17, 2018.
Feb 26 2018 Brief of petitioner South Dakota filed.
Feb 26 2018 Joint appendix filed. (Statement of costs filed)
Mar 01 2018 Brief amici curiae of National Association of Certified Service Providers and Software & Information Industry Association in Support of Neither Party filed.
Mar 01 2018 Brief amicus curiae of Professor John S. Baker, Jr. in support of neither party filed.
Mar 01 2018 Brief amicus curiae of City of Little Rock, Arkansas filed.
Mar 02 2018 Brief amici curiae of National Governors Association, et al. filed.
Mar 02 2018 Brief amicus curiae of South Dakota Retailers Association filed.
Mar 05 2018 Brief amici curiae of National Congress of American Indians and Indian Tribes in South Dakota in support of neither party filed.
Mar 05 2018 Brief amicus curiae of United States filed.
Mar 05 2018 Brief amicus curiae of Tax Foundation in support of neither party filed.
Mar 05 2018 Brief amici curiae of Retail Litigation Center, Inc., et al. filed.
Mar 05 2018 Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
Mar 05 2018 Brief amici curiae of Four United States Senators filed. (Distributed)
Mar 05 2018 Brief amicus curiae of Multistate Tax Commission, et al. filed. (Distributed)
Mar 05 2018 Brief amicus curiae of David A. Fruchtman supporting neither party filed. (Distributed)
Mar 05 2018 Brief amici curiae of International Council of Shopping Centers, et al. filed. (Distributed)
Mar 05 2018 Brief amici curiae of Brill, et al. filed. (Distributed)
Mar 05 2018 Brief amici curiae of Law Professors and Economists filed. (Distributed)
Mar 05 2018 Brief amici curiae of Colorado and 40 other states, et al. filed. (Distributed)
Mar 07 2018 CIRCULATED
Mar 19 2018 Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
Mar 28 2018 Brief of respondents Wayfair, Inc., et al. filed. (Distributed)
Mar 28 2018 Brief amicus curiae of America's Collectibles Network, Inc. d/b/a Jewelry Television filed. (Distributed)
Mar 29 2018 Brief amicus curiae of American Academy of Attorney - Certified Public Accountants filed. (Distributed)
Apr 03 2018 Brief amicus curiae of American Catalog Mailers Association filed. (Distributed)
Apr 03 2018 Brief amicus curiae of Flipper LLC filed. (Distributed)
Apr 03 2018 Brief amicus curiae of Americans for Tax Reform filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Colony Brands, Inc. filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Etsy, Inc. filed. (Distributed)
Apr 04 2018 Brief amici curiae of eBay Inc., et al. filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)
Apr 04 2018 Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Online Merchants Guild filed. (Distributed)
Apr 04 2018 Brief amici curiae of Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Cato Institute filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Computer & Communications Industry Association filed. (Distributed)
Apr 04 2018 Brief amicus curiae of State of New Hampshire filed. (Distributed)
Apr 04 2018 Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)
Apr 04 2018 Brief amici curiae of House Judiciary Committee Chairman Bob Goodlatte, et al. filed. (Distributed)
Apr 04 2018 Brief amicus curiae of Competitive Enterprise Institute filed. (Distributed)
Apr 04 2018 Brief amicus curiae of United Network Equipment Dealers Association and the Owners' Rights Initiative filed. (Distributed)
Apr 04 2018 Brief amici curiae of National Auctioneers Association, et al. filed. (Distributed)
Apr 04 2018 Brief amicus curiae of American Legislative Exchange Council filed. (Distributed)
Apr 04 2018 Brief amici curiae of United States Senators Ted Cruz, Steve Daines, and Mike Lee filed. (Distributed)
Apr 04 2018 Brief amicus curiae of State of Montana filed. (Distributed)
Apr 09 2018 Reply of petitioner South Dakota filed. (Distributed)
Apr 13 2018 Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.
Apr 17 2018 Argued. 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.
Jun 21 2018 Judgment VACATED and case REMANDED. Kennedy, J., delivered the opinion of the Court, in which Thomas, Ginsburg, Alito, and Gorsuch, JJ., joined. Thomas, J., and Gorsuch, J., filed concurring opinions. Roberts, C. J., filed a dissenting opinion, in which Breyer, Sotomayor, and Kagan, JJ., joined.
Jul 23 2018 MANDATE ISSUED.
Jul 23 2018 JUDGMENT ISSUED.
Attorneys
Attorneys for Petitioners
Eric F. Citron
Counsel of Record
Goldstein & Russell, P.C.
7475 Wisconsin Ave., Suite 850
Bethesda, MD 20814
ec@goldsteinrussell.com
Ph: (301) 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
Ph: 207-786-3566
Party name: Wayfair, Inc., et al.


Other Attorneys
John S. Baker Jr.
Counsel of Record
Self
5209 Sea Chase Dr., # 5
Amelia Island, FL 32034
jbaker@lsu.edu
Ph: 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
Ph: 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
Ph: 614-462-2687
Party name: American Catalog Mailers Association


Tillman J. Breckenridge
Counsel of Record
Stris & Maher LLP
1717 K Street NW
Suite 900
Washington, DC, DC 20006
TBRECKENRIDGE@STRIS.COM
Ph: 2025677733
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
Ph: 213-576-1000
Party name: Americans for Tax Reform


Thomas Milton Carpenter
Counsel of Record
Office of the CityAttorney
500 West Markham, Suite 310
Little Rock, AR 72201
tcarpenter@littlerock.gov
Ph: 501-371-6875
Party name: City of Little Rock, Arkansas


Paul D. Clement
Counsel of Record
Clement & Murphy, PLLC
706 Duke Street
Alexandria, VA 22314
PAUL.CLEMENT@CLEMENTMURPHY.COM
Ph: (202) 742-8900
Party name: National Taxpayers Union Foundation, et al.


David William Tod Daniels
Counsel of Record
Perkins Coie LLP
700 13th Street NW Suite 800
Washington, DC 20005
DDaniels@perkinscoie.com
Ph: 2026546364
Party name: Brill, et al.


Warren L. Dean Jr.
Counsel of Record
Thompson Coburn LLP
1909 K Street, N.W.
Washington, DC 20006
wdean@thompsoncoburn.com
Ph: (202) 585-6900
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
Ph: 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
Ph: 2072534478
Party name: National Auctioneers Association et al.


Noel John Francisco
Counsel of Record
Jones Day
51 Louisiana Avenue, NW
Washington, DC 20001
NJFRANCISCO@JONESDAY.COM
Ph: (202) 879-3939
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
Ph: 8476564823
Party name: David A. Fruchtman


Anthony Jordan Galdieri
Counsel of Record
New Hampshire Department of Justice
1 Granite Place, South
Concord, NH 03301
ANTHONY.J.GALDIERI@DOJ.NH.GOV
Ph: 603-271-1214
Party name: State of New Hampshire


Dirk Giseburt
Counsel of Record
Davis Wright Tremaine LLP
920 Fifth Avenue Suite 3300
Seattle, WA 98101
dirkgiseburt@dwt.com
Ph: 206-757-8049
Party name: Washington State Tax Practitioners


Debra L. Greenberger
Counsel of Record
Emery Celli Brinckerhoff Abady Ward & Maazel LLP
600 Fifth Avenue, 10th Floor
New York, NY 10020
dgreenberger@ecbalaw.com
Ph: (212) 763-5000
Party name: Law Professors and Economists


Deepak Gupta
Counsel of Record
Gupta Wessler LLP
2001 K Street NW
Suite 850 North
Washington, DC 20006
DEEPAK@GUPTAWESSLER.COM
Ph: (202) 888-1741
Party name: American Farm Bureau Federation, et al.


Jonathon Paul Hauenschild
Counsel of Record
Center for Election Confidence, Inc.
4201 Wilson Blvd., Ste. 110-315
Arlington, VA 22203
jhauenschild@electionconfidence.org
Ph: 202-441-5487
Party name: American Legislative Exchange Council


Helen Hecht
Counsel of Record
Multistate Tax Commission, 444 North Capitol Street
Washington, DC 20001
hhecht@mtc.gov
Ph: 202-650-0300
Party name: Multistate Tax Commission, et al.


Joseph Darcy Henchman
Counsel of Record
National Taxpayers Union Foundation
122 C Street N.W.
#700
Washington, DC 20001
jbh@ntu.org
Ph: (703) 683-5700
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
Ph: 202-637-6000
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 300
Washington, DC 20001
HHUNT@DEUTSCHHUNT.COM
Ph: 2028686915
Party name: American Lighting Association, et al.


Erik S. Jaffe
Counsel of Record
Schaerr | Jaffe LLP
1717 K Street, N.W., Suite 900
Washington, DC 20006
EJAFFE@SCHAERR-JAFFE.COM
Ph: 202-787-1060
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
Ph: 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
Ph: 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
Ph: 2024648346
Party name: Tax Executives Institute


Laura Kathleen McNally
Counsel of Record
Loeb & Loeb, LLP
321 N. Clark St.
Chicago, IL 60654
lmcnally@loeb.com
Ph: 3124643155
Party name: Streamlined Sales Tax Governing Board, Inc.


Alan B. Morrison
Counsel of Record
George Washington Law School
2000 H Street NW
Washington, DC 20052
ABMORRISON@LAW.GWU.EDU
Ph: 2029947120
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
Ph: 9174141987
Party name: Flipper LLC


Andrew John Pincus
Counsel of Record
Mayer Brown LLP
1999 K Street, NW
Washington, DC 20006
APINCUS@MAYERBROWN.COM
Ph: 202-263-3000
Party name: eBay Inc., et al.


Paul Spencer Rafelson
Counsel of Record
1150 Walnut Street
2nd Floor
Newton, MA 02641
paul@onlinemerchantsguild.org
Ph: 4846869504
Party name: Online Merchants Guild


David B. Salmons
Counsel of Record
Morgan, Lewis & Bockius LLP
1111 Pennsylvania Avenue, NW
Washington, DC 20004
DAVID.SALMONS@MORGANLEWIS.COM
Ph: 202-373-6283
Party name: House Judiciary Committee Chairman Robert W. Goodlatte, et al.


Gene Clayton Schaerr
Counsel of Record
Schaerr | Jaffe
1717 K Street NW, Suite 900
Washington, DC 20006
GSCHAERR@SCHAERR-JAFFE.COM
Ph: 202-787-1060
Party name: United States Senators Ted Cruz, Steve Daines, and Mike Lee


Dale Michael Schowengerdt
Counsel of Record
Landmark Law, PLLC
7 West 6th Avenue
#518
Helena, MT 59601
DALE@LANDMARKLAWPLLC.COM
Ph: 4064382163
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
Ph: 202 783 0070
Party name: Computer & Communications Industry Association


Ilya Shapiro
Counsel of Record
Manhattan Institute
52 Vanderbilt Ave.
New York, NY 10017
ishapiro@manhattan-institute.org
Ph: 212599-7000
Party name: Cato Institute


Scott Alan Sinder
Counsel of Record
Steptoe & Johnson, LLP
1330 Connecticut Avenue, N.W.
Washington, DC 20036
ssinder@steptoe.com
Ph: 202 429 3000
Party name: National Retail Federation


Grant Thomas Sullivan
Counsel of Record
Colorado Department of Law
Office of the Attorney General, 1300 Broadway 6th Floor
Denver, CO 80203
grant.sullivan@coag.gov
Ph: 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
Ph: 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
Ph: 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
Belmont University
1900 Belmont Blvd
Nashville, TN 37212
charlie.trost@belmont.edu
Ph: 615-460-8299
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
Ph: 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
Ph: 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
Ph: 605 224 8851
Party name: South Dakota Retailers Association


Donald B. Verrilli Jr.
Counsel of Record
Munger, Tolles & Olson LLP
601 Massachusetts Avenue, NW
Suite 500E
Washington, DC 20001-5369
DONALD.VERRILLI@MTO.COM
Ph: 202-220-1100
Party name: Retail Litigation Center, Inc.


Seth P. Waxman
Counsel of Record
Wilmer Cutler Pickering Hale and Dorr LLP
2100 Pennsylvania Ave, NW
Washington, DC 20037
SETH.WAXMAN@WILMERHALE.COM
Ph: 202-663-6000
Party name: International Council of Shopping Centers, et al.