Brann & Isaacson Files Brief Opposing Supreme Court Review of South Dakota Tax Case

On December 7, 2017, George S. Isaacson, Martin I. Eisenstein, and Matthew P. Schaefer filed a brief opposing the grant of certiorari in South Dakota v. Wayfair, Inc. et al. The brief, filed on behalf of Wayfair, Inc., Overstock.com, Inc., and Newegg, Inc., urges the Supreme Court not to review the South Dakota Supreme Court’s holding that the three companies could not be required to register to collect and remit South Dakota sales tax under controlling Supreme Court law. It notes that South Dakota passed a statute for the purpose of manufacturing “an entirely inappropriate vehicle” for challenging the Supreme Court’s holding in Quill v. North Dakota, 504 U.S. 298 (1992), and essentially asks the high court to issue an impermissible advisory opinion on the legal issue decided in Quill, all while Congress is actively considering federal legislation to address the very same issue.

The case is South Dakota v. Wayfair, Inc., No. 17–494. A copy of the brief filed by Brann & Isaacson is available here.