South Dakota v. Wayfair, Inc.

The case asked whether South Dakota could require large online and other out-of-state sellers with no physical presence in the state to collect and remit state sales tax. The Supreme Court decided that question on June 21, 2018.

The Court decided the case on June 21, 2018, after hearing argument on April 17, 2018, but the prompt does not provide the vote or opinion lineup.

The answer affects state revenue and how online sellers do business. For example, a large web retailer shipping many orders into South Dakota could face tax-collection duties, while states could gain money for local services.

The Court has finished this docket action. The practical next step is for South Dakota and affected sellers to apply the Court's decision in tax collection and compliance.

The Court was asked whether it should scrap Quill's physical-presence rule for state sales-tax collection. The issue centered on remote sellers with no in-state location.

Large online sellers and states that rely on sales-tax revenue are the clearest examples. A retailer shipping many orders into South Dakota might need systems to collect tax.

The Supreme Court's docket work is over. Any remaining work involves implementing the decision in South Dakota and by the businesses covered.