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Wayfair, Inc. v. South Dakota Supreme Court decision
URI:
https://gptkb.org/entity/Wayfair,_Inc._v._South_Dakota_Supreme_Court_decision
GPTKB entity
Statements (33)
Predicate
Object
gptkbp:instanceOf
gptkb:United_States_Supreme_Court_case
gptkbp:arguedDate
April 17, 2018
gptkbp:citation
585 U.S. ___ (2018)
gptkbp:constitutionalClause
Commerce Clause
gptkbp:date
June 21, 2018
gptkbp:decision
Majority opinion
gptkbp:dissentingOpinionBy
gptkb:John_Roberts
gptkb:Sonia_Sotomayor
gptkb:Elena_Kagan
gptkb:Stephen_Breyer
gptkbp:docketNumber
17-494
gptkbp:effect
Allowed states to require online retailers to collect sales tax
gptkbp:fullName
gptkb:South_Dakota_v._Wayfair,_Inc.
gptkbp:heldBy
States may require out-of-state sellers to collect and remit sales tax even if the seller lacks a physical presence in the state
https://www.w3.org/2000/01/rdf-schema#label
Wayfair, Inc. v. South Dakota Supreme Court decision
gptkbp:impact
Changed rules for online sales tax collection
gptkbp:joinedBy
gptkb:Ruth_Bader_Ginsburg
gptkb:Clarence_Thomas
gptkb:Neil_Gorsuch
gptkb:Samuel_Alito
gptkbp:judge
gptkb:Supreme_Court_of_the_United_States
gptkbp:legalIssue
State sales tax collection from out-of-state sellers
gptkbp:majorityOpinionBy
gptkb:Anthony_Kennedy
gptkbp:overruledBy
gptkb:National_Bellas_Hess,_Inc._v._Department_of_Revenue_of_Illinois
gptkb:Quill_Corp._v._North_Dakota
gptkbp:petitioner
gptkb:South_Dakota
gptkbp:precedentChanged
Physical presence rule for sales tax
gptkbp:response
gptkb:Newegg,_Inc.
gptkb:Overstock.com,_Inc.
gptkb:Wayfair,_Inc.
gptkbp:votingSystem
5-4
gptkbp:bfsParent
gptkb:2018_in_American_law
gptkbp:bfsLayer
6