Cert Granted in Wayfair
January 12, 2018
The Supreme Court announced this afternoon that it will hear the South Dakota v. Wayfair case and consider the continuing viability of the physical-presence requirement for imposing an obligation on out-of-state businesses to collect and remit sales and use taxes. See our prior report here.
The state’s opening brief is due on February 26. The taxpayers’ response brief will be due at the end of March. Oral argument will be scheduled for late April with a decision expected by the end of June.