South Dakota Petitions U.S. Supreme Court To Hear Economic Nexus Case

Erik Wallin
November 2, 2017

On October 22, the South Dakota Attorney General Marty Jackley announced the filing of a petition for certiorari, requesting U.S. Supreme Court review of the South Dakota Supreme Court decision in South Dakota v, Waifair, Overstock and Newegg.

The state court decision being appealed affirms a lower court decision limiting the ability of the state to tax e-commerce sellers. By requesting the US Supreme Court hear the case, South Dakota is essentially requesting the Court overrule the long standing physical-presence requirement articulated in the famous Quill decision. The Quill requirement has historically blocked all states ability to collect sales tax on remote commerce. 

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Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.
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