Document ID: ./input/supremecourt_opinions/opinions/17pdf/17-494_j4el.pdf
Page Number: 9

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SOUTH DAKOTA v. WAYFAIR, INC. 

Opinion of the Court 

retailer of home goods and furniture and had net revenues 
of over $4.7 billion last year.  Overstock.com, Inc., is one of 
the top online retailers in the United States, selling a wide
variety  of  products  from  home  goods  and  furniture  to 
clothing and jewelry; and it had net revenues of over $1.7
billion last year.  Newegg, Inc., is a major online retailer of 
consumer electronics in the United States.  Each of these 
three  companies  ships  its  goods  directly  to  purchasers 
throughout  the  United  States,  including  South  Dakota.
Each  easily  meets  the  minimum  sales  or  transactions 
requirement  of  the  Act,  but  none  collects  South  Dakota
sales tax.  2017 S. D. 56, ¶¶ 10–11, 901 N. W. 2d 754, 759– 
760. 

Pursuant to the Act’s provisions for expeditious judicial
review,  South  Dakota  filed  a  declaratory  judgment  action
against  respondents  in  state  court,  seeking  a  declaration
that  the  requirements  of  the  Act  are  valid  and  applicable
to respondents and an injunction requiring respondents to
register for licenses to collect and remit sales tax.  App. 11, 
30.  Respondents  moved  for  summary  judgment,  arguing 
that  the  Act  is  unconstitutional.    901  N. W.  2d,  at  759– 
760.  South  Dakota  conceded  that  the  Act  cannot  survive 
under Bellas Hess and Quill but asserted the importance, 
indeed the necessity, of asking this Court to review those
earlier decisions in light of current economic realities.  901 
N. W.  2d,  at  760;  see  also  S.  B.  106,  §8.    The  trial  court 
granted  summary  judgment  to  respondents.    App.  to  Pet. 
for Cert. 17a. 

The  South  Dakota  Supreme  Court  affirmed.    It  stated: 
“However persuasive the State’s arguments on the merits
of revisiting the issue, Quill has not been overruled [and] 
remains  the  controlling  precedent  on  the  issue  of  Com­
merce  Clause  limitations  on  interstate  collection  of  sales 
and use taxes.”  901 N. W. 2d, at 761.  This Court granted 
certiorari.  583 U. S. ___ (2018).