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South Dakota Receives Extraordinary Support from the National Governors Association, and the Education and Business Communities in National Fight to Bring Tax Fairness

FOR IMMEDIATE RELEASE:  Wednesday, November 22, 2017    
CONTACT:  Sara Rabern (605) 773-3215   

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
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
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

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
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

The Supreme Court Wayfair Case

SCOTUSblog – has the actual briefs filed by each