The world of retail changed forever in 1994 when the first online retailers entered the marketplace. In just two decades, online retail has exploded into to a $453-billion-dollar industry. However, due to a Supreme Court case from 1992 called Quill Corp. v. North Dakota, states and municipalities cannot impose a use tax on merchandise from these out-of-state retailers, depriving local governments of a key stream of revenue.

Is the ruling in Quill obsolete? Or are there sufficient reliance interests to justify continuing the physical presence rule? Allyson Ho, a partner at Morgan Lewis, discusses state sales taxes and stare decisis in South Dakota v. Wayfair. Oral argument is April 17, 2018.

As always, the Federalist Society takes no particular legal or public policy positions. All opinions expressed are those of the speaker.

Learn more about Allyson Ho:
https://www.morganlewis.com/bios/aho