South Dakota Supreme Court Case

Follow South Dakota Department of Revenue litigation surrounding SB106.

Supreme Court Case No 17-494  South Dakota, Petitioner v. Wayfair, Inc., et al.

Press Release from the Office of the South Dakota Attorney General

United States Supreme Court Grants State’s Petition to Review Tax Fairness Case

FOR IMMEDIATE RELEASE: Friday, January 12, 2018
CONTACT: Sara Rabern (605) 773-3215

PIERRE, S.D. - Attorney General Marty Jackley announced today that the United States Supreme Court has granted the State’s petition for a writ of certiorari filed in State of South Dakota v. Wayfair, Overstock and Newegg.

“South Dakota is leading the nation to fight for main street America. As Attorney General, I will give main street businesses a strong and long awaited voice in our highest court,” said Jackley. “I want to extend my appreciation for the support we have received from the 35 Attorneys General, the National Governors Association, educational leaders, and the business community to bring tax fairness for our local retailers and to help support main street businesses.”

Now that the United States Supreme Court has decided to hear the case, the parties will move forward with final briefing. The briefs provide each party with an opportunity to explain to the Court why they should win the case.

Ultimately, the State asks the U.S. Supreme Court to overrule the physical-presence requirement which currently prevents the State from requiring out-of-state retailers to remit taxes for sales made within South Dakota.


Nov 3, 2017 South Dakota files Petition for Writ of Certiorari in the U.S. Supreme Court South Dakota v Wayfair, Inc., Overstock.com, Inc, and Newegg, Inc.

Nov 3, 2017  The Streamlined Sales Tax Governing Board, Inc. filed Amicus Brief # 17-494 in support of the Petitioner in the U.S. Supreme Court South Dakota v Wayfair, Inc., Overstock Com, Inc. and Newegg, Inc.