Supreme Court to Hear Sales Tax Fairness Act on April 17

The U.S. Supreme Court has scheduled oral argument in the South Dakota v. Wayfair case for April 17.

The court will be considering whether remote sellers, such as online retailers, will be required to collect sales and use taxes on the state level.

The announcement regarding oral argument, which was made on Feb. 23, means the court will revisit its 1992 decision in Quill Corp. v. North Dakota. In Quill, the court ruled that a state only could require a remote retailer to collect use tax from in-state customers to the extent that the retailer had a physical presence in the state.

Since the Quill ruling, internet sales have increased dramatically. Nareit has long held that current law creates an uneven playing field between online sellers and brick-and-mortar retailers.

In 2017, Nareit joined a coalition of industry groups in filing an amici curiae brief as interested parties asking the court to hear the Wayfair case. On March 5, Nareit joined an expanded coalition of industry groups in filing an amici curiae brief on the merits, asking the court to abrogate Quill’s sales-tax-only “physical presence” test.

(Contact: Dara Bernstein at dbernstein@nareit.com)

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