X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
U.S. Supreme Court, Washington, D.C. (Photo: Mike Scarcella/ALM)

The U.S. Supreme Court, in a major e-commerce challenge, appeared reluctant on Tuesday to permit states to require online retailers to collect sales taxes in states where they do not have a physical presence.

The justices heard arguments in South Dakota v. Wayfair, in which South Dakota and a number of other states urge the court to overrule a 1992 decision—Quill v. North Dakota. That ruling reaffirmed the physical presence test for state sales-and-use tax collections. The states estimate that billions of dollars in potential tax revenues are at stake.

This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.

To view this content, please continue to their sites.

Not a Lexis Advance® Subscriber?
Subscribe Now

Not a Bloomberg Law Subscriber?
Subscribe Now

Why am I seeing this?

LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.

For questions call 1-877-256-2472 or contact us at [email protected]

Marcia Coyle

Marcia Coyle, based in Washington, covers the U.S. Supreme Court. Contact her at [email protected]. On Twitter: @MarciaCoyle

More from this author

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

Enforcement of Judgments: A Practitioner s Guide to RecoveryBook

Enforcement of Judgments: A Practitioner s Guide to Recovery will provide the ins and outs of successfully enforcing a judgment throughout the United States and intern...

Get More Information
 

Elite Trial Lawyers 2021Event

The National Law Journal Elite Trial Lawyers recognizes U.S.-based law firms performing exemplary work on behalf of plaintiffs.

Get More Information
 
 

ALM Legal Publication Newsletters

Sign Up Today and Never Miss Another Story.

As part of your digital membership, you can sign up for an unlimited number of a wide range of complimentary newsletters. Visit your My Account page to make your selections. Get the timely legal news and critical analysis you cannot afford to miss. Tailored just for you. In your inbox. Every day.

Copyright © 2021 ALM Media Properties, LLC. All Rights Reserved.