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South Dakota v. Wayfair, Inc.
Supreme Court of the United States (2018) | 138 S. Ct. 2080; 201 L. Ed. 2d 403; 2018 U.S. LEXIS 3835
TL;DR: The Supreme Court overruled its prior decisions in *Quill* and *Bellas Hess*, eliminating the rule that a business must have a physical presence in a state to be required to collect and remit sales tax. Economic and virtual contacts with a state are now sufficient.
Legal Significance: This decision fundamentally altered dormant Commerce Clause jurisprudence by replacing the formalistic physical presence test with a flexible standard based on economic nexus. It empowered states to require remote sellers, particularly in e-commerce, to collect sales tax, reflecting modern economic realities.