This April, the United States Supreme Court is expected to hear oral arguments in South Dakota v. Wayfair, Inc., a state tax case poised to reconsider the dormant Commerce Clause physical presence standard upheld by the Court on stare decisis grounds in the historic mail-order case Quill Corp. v. North Dakota (U.S. 1992), which was litigated by McDermott Will & Emery. The Court is expected to consider whether a 2016 South Dakota law imposing sales and use tax collection obligations on online retailers–and other sellers–with no physical presence in the state is permissible given, among other things, the advances in technology and e-commerce since Quill was decided.
We invite you to join a discussion with COST, Bloomberg Tax, McDermott Will & Emery, and lawyers involved in many respects of the litigation for a moderated roundtable discussion to take place immediately following conclusion of oral arguments. The discussion will explore the issues before the Court and opinions regarding the many possible outcomes from the case. The discussion will take place at the DC office of McDermott Will & Emery which is minutes away from the Supreme Court.
We expect a full house and space will be limited, so please register your interest now so that we can plan to accommodate as many as possible. This case promises to revolutionize the world of SALT, no matter the outcome. Further details will be made available as soon as the Court schedules the argument.