Wednesday, August 12, 2020


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South Dakota receives support from the National Governors Association, and the Education and Business Communities in national fight for tax fairness

PIERRE, S.D. – Attorney General Marty J. Jackley is pleased to announce that the National Governors Association and the education and business communities have filed “friend of the court” briefs in support of South Dakota’s petition to the United States Supreme Court on tax fairness.

“The National Governors Association, educational leaders, and the business community have joined South Dakota in the national fight to bring tax fairness for our local retailers and to help support main street businesses. I want to thank all the organizations for their overwhelming support in seeking tax fairness. Nobody enjoys paying taxes, but if necessary, a tax should be fair and equal,” said Jackley.

In Quill, the U.S. Supreme Court required that a retailer have a “physical presence” within a state before a seller can be obligated to collect and remit that state’s sales taxes on purchases delivered into the state.

South Dakota passed a law in 2016 that would require out-of-state retailers to collect and remit sales tax similar to in-state retailers. The law applies to out-of-state retailers if they have more than $100,000 in sales or complete more than 200 transactions per year within South Dakota.

Given the controlling precedent of Quill, on October 2, 2017, the Attorney General’s Office filed a petition for certiorari asking the U.S. Supreme Court to review the South Dakota Supreme Court decision in State of South Dakota v. Wayfair, Overstock and Newegg.

Briefs filed in support of South Dakota’s position include:

National Governors Association, et al.

BRIEF OF THE NATIONAL GOVERNORS

ASSOCIATION, NATIONAL CONFERENCE OF STATE

LEGISLATURES, COUNCIL OF STATE

GOVERNMENTS, NATIONAL ASSOCIATION OF

COUNTIES, NATIONAL LEAGUE OF CITIES, US

1302 E. Hwy 14, Suite 1  Pierre, SD 57501  605-773-3215

httttp::////attg..sd..gov//

CONFERENCE OF MAYORS, INTERNATIONAL

CITY/COUNTY MANAGEMENT ASSOCIATION,

INTERNATIONAL MUNICIPAL LAWYERS

ASSOCIATION, GOVERNMENT FINANCE OFFICERS

ASSOCIATION, THE INTERNATIONAL PUBLIC

MANAGEMENT ASSOCIATION FOR HUMAN

RESOURCES, NATIONAL SCHOOL BOARDS

ASSOCIATION, NATIONAL AASA: THE SCHOOL

SUPERINTENDENTS ASSOCIATION, AND NATIONAL

ASSOCIATION OF ELEMENTARY SCHOOL

PRINCIPALS SUPPORTING PETITIONER

International Council of Shopping Centers, et al.

BRIEF FOR AMICI CURIAE INTERNATIONAL

COUNCIL OF SHOPPING CENTERS, INVESTMENT

PROGRAM ASSOCIATION, NAREIT, NATIONAL

ASSOCIATION OF REALTORS®, AND

THE REAL ESTATE ROUNDTABLE IN SUPPORT

OF PETITIONER

American Farm Bureau Federation, et al.

BRIEF OF AMICI CURIAE

AMERICAN FARM BUREAU FEDERATION AND

SOUTH DAKOTA FARM BUREAU FEDERATION IN

SUPPORT OF PETITIONER

American Lighting Association, et al.

BRIEF OF AMERICAN LIGHTING

ASSOCIATION, AMERICAN SUPPLY

ASSOCIATION, AMERICAN VETERINARY

MEDICAL ASSOCIATION AND SEVEN OTHER

NATIONAL TRADE ASSOCIATIONS AS AMICI

CURIAE IN SUPPORT OF PETITIONER

Four United States Senators, et al.

BRIEF OF AMICUS CURIAE

OF FOUR UNITED STATES SENATORS AND

TWO UNITED STATES REPRESENTATIVES

IN SUPPORT OF THE PETITION

Multistate Tax Commission.

Colorado and 34 other States, et al.

1. CYNTHIA H. COFFMAN (Author of Amicus Brief)

Attorney General of Colorado

2. STEVE MARSHALL

Attorney General of Alabama

1302 E. Hwy 14, Suite 1  Pierre, SD 57501  605-773-3215

httttp::////attg..sd..gov//

3. LESLIE RUTLEDGE

Attorney General of Arkansas

4. JIM HOOD

Attorney General of Mississippi

5. XAVIER BECERRA

Attorney General of State of California

6. DOUGLAS J. PETERSON

Attorney General of Nebraska

7. GEORGE JEPSEN

Attorney General of State of Connecticut

8. HECTOR BALDERAS

Attorney General of New Mexico

9. KARL A. RACINE

Attorney General for the District of Columbia

10. ERIC T. SCHNEIDERMAN

Attorney General of New York

11. PAMELA JO BONDI

Attorney General of Florida

12. JOSH STEIN

Attorney General of North Carolina

13. DOUGLAS S. CHIN

Attorney General State of Hawaii

14. WAYNE STENEHJEM

Attorney General of North Dakota

15. LAWRENCE G. WASDEN

Idaho Attorney General

16. MICHAEL DeWINE

Attorney General of Ohio

17. LISA MADIGAN

Attorney General State of Illinois

18. ELLEN F. ROSENBLUM

Attorney General of Oregon

19. CURTIS T. HILL, JR.

Attorney General of Indiana Office of the Attorney General

20. JOSH SHAPIRO

Attorney General of Pennsylvania

21. THOMAS J. MILLER

Attorney General of Iowa

22. PETER F. KILMARTIN

Attorney General State of Rhode Island

23. DEREK SCHMIDT

Attorney General of Kansas

24. HERBERT H. SLATERY III

Attorney General and Reporter State of Tennessee

25. ANDY BESHEAR

Attorney General of Kentucky

1302 E. Hwy 14, Suite 1  Pierre, SD 57501  605-773-3215

httttp::////attg..sd..gov//

26. KEN PAXTON

Attorney General of Texas

27. JANET T. MILLS

Attorney General of Maine

28. SEAN D. REYES

Attorney General of Utah

29. BRIAN E. FROSH

Attorney General of Maryland

30. THOMAS J. DONOVAN, JR.

Attorney General Office of the Vermont Attorney General

31. MAURA HEALEY

Attorney General Commonwealth of Massachusetts

32. ROBERT W. FERGUSON

Attorney General of Washington

33. BILL SCHUETTE

Michigan Attorney General

34. BRAD D. SCHIMEL

Attorney General of Wisconsin

35. PETER K. MICHAEL

Wyoming Attorney General

Law Professors and Economists.

Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan Law

School

Joseph Bankman, Ralph M. Parsons Professor of Law and Business, Stanford Law

School

Jordan M. Barry, Professor of Law, University of San Diego School of Law

Lily Batchelder, Professor of Law and Public Policy, New York University School of Law

John R. Brooks, Professor of Law, Georgetown University Law Center

Samuel D. Brunson, Professor of Law, Loyola University Chicago School of Law

J. Clifton Fleming, Ernest L. Wilkinson Chair and Professor of Law, J. Reuben Clark

Law School, Brigham Young University

David Gamage, Professor of Law, Indiana University Maurer School of Law

Ari Glogower, Assistant Professor of Law, Ohio State University Moritz College of Law

Jacob Goldin, Assistant Professor of Law, Stanford Law School Andrew J. Haile,

Associate Professor of Law, Elon University School of Law

Daniel Hemel, Assistant Professor of Law, University of Chicago Law School

David Herzig, Professor of Law and Michael and Dianne Swygert Research Fellow,

Valparaiso University Law School

Hayes Holderness, Assistant Professor of Law, University of Richmond School of Law

Calvin H. Johnson, John T. Kipp Chair in Corporate and Business Law, University of

Texas School of Law

Richard L. Kaplan, Guy Raymond Jones Chair in Law, University of Illinois at Urbana-

Champaign College of Law

Michael S. Knoll, Theodore K. Warner Professor, University of Pennsylvania Law

School

Zachary Liscow, Associate Professor of Law, Yale Law School

1302 E. Hwy 14, Suite 1  Pierre, SD 57501  605-773-3215

httttp::////attg..sd..gov//

Yair Listokin, Shibley Family Fund Professor of Law, Yale Law School

Ruth Mason, Class of 1957 Research Professor of Law, University of Virginia School of

Law

Goldburn P. Maynard Jr., Assistant Professor of Law, University of Louisville Brandeis

School of Law

Orly Mazur, Assistant Professor of Law, Southern Methodist University Dedman

School of Law

Susan C. Morse, Professor of Law, University of Texas School of Law

Richard Pomp, Alva P. Loiselle Professor of Law, University of Connecticut School of

Law

James R. Repetti, William J. Kenealy, S.J. Professor of Law, Boston College Law School

Julie A. Roin, Seymour Logan Professor of Law, University of Chicago Law School

Daniel Schaffa, Assistant Professor of Law, University of Richmond School of Law

Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of

Law

Jay Soled, Professor, Rutgers Business School

Erin Scharff, Associate Professor of Law, Sandra Day O’Connor College of Law, Arizona

State University

Sloan Speck, Associate Professor of Law, University of Colorado Law School

Kirk J. Stark, Barrall Family Professor of Tax Law and Policy, University of California

at Los Angeles Law School John A. Swain, Chester H. Smith Professor of Law, James E. Rogers College of Law, University of Arizona

Adam Thimmesch, Associate Professor of Law, University of Nebraska College of Law

Manoj Viswanathan, Associate Professor of Law, University of California Hastings

College of Law

Edward Zelinsky, Morris and Annie Trachman Professor of Law, Benjamin N. Cardozo

School of Law, Yeshiva University

Eric M. Zolt, Michael H. Schill Distinguished Professor of Law, University of California

at Los Angeles Law School

National Association of Wholesaler-Distributors.

Retail Litigation Center, Inc.

National Retail Federation.

South Dakota Retailers Association.

Tax Foundation.

Streamlined Sales Tax Governing Board, In

American Booksellers Association.

1302 E. Hwy 14, Suite 1  Pierre, SD 57501  605-773-3215

httttp::////attg..sd..gov//

The Supreme Court link is here: www.supremecourt.gov/search.aspx?filename=/docket/docketfiles/html/public/17-494.html

SCOTUSblog – has the actual briefs filed by each: www.scotusblog.com/case-files/cases/south-dakota-v-wayfair-inc/