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Attorney General Jason R. Ravnsborg

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South Dakota Supreme Court Issues Order in Wayfair Case

FOR IMMEDIATE RELEASE:  Thursday, August 9, 2018   
CONTACT:  Sara Rabern (605) 773-3215   

PIERRE S.D. - On June 21, 2018, the United States Supreme Court issued its opinion in South Dakota v. Wayfair Inc., which concluded that “the physical presence rule of Quill is unsound and incorrect” and overruled Bellas Hess and Quill in that regard.

“The United States Supreme Court’s decision was a landmark win for South Dakota and for Main Street businesses across America that will now have a level playing field,” said Jackley. “It is now time in South Dakota through the finalization of this litigation and an upcoming special legislative session to bring about tax fairness.”

The case was sent back to the South Dakota Supreme Court on June 23, 2018.  The State filed its motion to remand to Circuit Court on June 25, 2018.  Today, in accordance with the United States Supreme Court’s directive to remand for further proceedings, the South Dakota Supreme Court issued its Order of Reversal and Dispositive Remand.  The Circuit Court now has jurisdiction to handle any remaining issues in this case.