Docket for 17-494

No. 17-494
Title:	South Dakota, Petitioner v. Wayfair, Inc., et al.
Docketed:	October 3, 2017

Lower Ct:	Supreme Court of South Dakota
Case Numbers:	(28160-a-GAS)
Decision Date:	September 13, 2017
Rehearing Denied:
Discretionary Court Decision Date:
Analyst:
Questions Presented

Date	Proceedings and Orders
Oct 02 2017	Petition for a writ of certiorari filed. (Response due November 2, 2017)

Oct 16 2017	Blanket Consent filed by Petitioner, South Dakota

Oct 19 2017	Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al.

Oct 23 2017	Brief amicus curiae of National Association of Wholesaler-Distributors filed.

Oct 24 2017	Order extending time to file response to petition to and including December 7, 2017.

Nov 01 2017	Brief amicus curiae of Retail Litigation Center, Inc. filed.

Nov 01 2017	Brief amicus curiae of National Retail Federation filed.

Nov 01 2017	Brief amicus curiae of South Dakota Retailers Association filed.

Nov 02 2017	Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.

Nov 02 2017	Brief amicus curiae of Tax Foundation filed.

Nov 02 2017	Brief amicus curiae of American Booksellers Association filed.

Nov 02 2017	Brief amici curiae of National Governors Association, et al. filed.

Nov 02 2017	Brief amici curiae of International Council of Shopping Centers, et al. filed.

Nov 02 2017	Brief amici curiae of American Farm Bureau Federation, et al. filed.

Nov 02 2017	Brief amici curiae of American Lighting Association, et al. filed.

Nov 02 2017	Brief amicus curiae of Four United States Senators, filed.

Nov 02 2017	Brief amici curiae of Multistate Tax Commission filed.

Nov 02 2017	Brief amici curiae of Colorado and 34 other States, et al. filed.

Nov 02 2017	Brief amici curiae of Law Professors and Economists filed.

Dec 07 2017	Brief amicus curiae of NetChoice filed.
	Main Document Proof of Service Certificate of Word Count
Dec 07 2017	Brief amicus curiae of National Taxpayers Union Foundation filed.
	Main Document Certificate of Word Count Proof of Service
Dec 07 2017	Brief amicus curiae of American Catalog Mailers Association filed.
	Main Document Proof of Service Certificate of Word Count
Dec 07 2017	Brief of respondents Wayfair, Inc., et al., et al. in opposition filed.
	Main Document Proof of Service Certificate of Word Count Other
Dec 07 2017	Brief amicus curiae of Chris Cox, Former Member of Congress and Co-Author of the Internet Tax Freedom Act filed.
	Main Document Certificate of Word Count Proof of Service
Dec 07 2017	Brief amicus curiae of Americans for Tax Reform filed.
	Main Document Proof of Service Certificate of Word Count
Dec 07 2017	Brief amici curiae of Hon. Representative, Robert W. Goodlatte, et al. filed.
	Main Document Certificate of Word Count Proof of Service
Dec 20 2017	DISTRIBUTED for Conference of 1/5/2018.

Dec 20 2017	Reply of petitioner South Dakota filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Jan 08 2018	DISTRIBUTED for Conference of 1/12/2018.

Jan 12 2018	Petition GRANTED.

Jan 31 2018	Blanket Consent filed by Petitioner, South Dakota
	Blanket Consent
Feb 05 2018	Blanket Consent filed by Respondents, Wayfair, Inc., et al., et al..
	Blanket Consent
Feb 23 2018	SET FOR ARGUMENT on Tuesday, April 17, 2018.

Feb 26 2018	Brief of petitioner South Dakota filed.
	Main Document Certificate of Word Count Proof of Service
Feb 26 2018	Joint appendix filed. (Statement of costs filed)
	Main Document Proof of Service Other
Mar 01 2018	Brief amicus curiae of City of Little Rock, Arkansas filed.
	Main Document Certificate of Word Count Proof of Service
Mar 01 2018	Brief amici curiae of National Association of Certified Service Providers and Software & Information Industry Association in Support of Neither Party filed.
	Main Document Proof of Service Certificate of Word Count
Mar 01 2018	Brief amicus curiae of Professor John S. Baker, Jr. in support of neither party filed.
	Main Document Proof of Service Certificate of Word Count
Mar 02 2018	Brief amicus curiae of South Dakota Retailers Association filed.
	Main Document Certificate of Word Count Proof of Service
Mar 02 2018	Brief amici curiae of National Governors Association, et al. filed.
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amicus curiae of David A. Fruchtman supporting neither party filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of Four United States Senators filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of National Congress of American Indians and Indian Tribes in South Dakota in support of neither party filed.
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of International Council of Shopping Centers, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amicus curiae of Multistate Tax Commission, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amicus curiae of Tax Foundation in support of neither party filed.
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of Law Professors and Economists filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of Colorado and 40 other states, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of Brill, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amici curiae of Retail Litigation Center, Inc., et al. filed.
	Main Document Certificate of Word Count Proof of Service
Mar 05 2018	Brief amicus curiae of United States filed.
	Main Document Proof of Service
Mar 05 2018	Brief amicus curiae of Streamlined Sales Tax Governing Board, Inc. filed.
	Main Document Certificate of Word Count Proof of Service
Mar 07 2018	CIRCULATED

Mar 19 2018	Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument filed.
	Proof of Service Main Document
Mar 28 2018	Brief amicus curiae of America's Collectibles Network, Inc. d/b/a Jewelry Television filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Mar 28 2018	Brief of respondents Wayfair, Inc., et al. filed. (Distributed)
	Main Document Other Certificate of Word Count Proof of Service
Mar 29 2018	Brief amicus curiae of American Academy of Attorney - Certified Public Accountants filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 03 2018	Brief amicus curiae of Flipper LLC filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 03 2018	Brief amicus curiae of American Catalog Mailers Association filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 03 2018	Brief amicus curiae of Americans for Tax Reform filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amici curiae of National Auctioneers Association, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amicus curiae of State of New Hampshire filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amicus curiae of Computer & Communications Industry Association filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amicus curiae of American Legislative Exchange Council filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amicus curiae of Cato Institute filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amicus curiae of United Network Equipment Dealers Association and the Owners' Rights Initiative filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amicus curiae of Etsy, Inc. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service Other
Apr 04 2018	Brief amicus curiae of State of Montana filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amicus curiae of Online Merchants Guild filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amicus curiae of Competitive Enterprise Institute filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amicus curiae of Colony Brands, Inc. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amici curiae of eBay Inc., et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amici curiae of National Taxpayers Union Foundation, et al. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amici curiae of Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amici curiae of House Judiciary Committee Chairman Bob Goodlatte, et al. filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amici curiae of Washington State Tax Practitioners filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 04 2018	Brief amicus curiae of Tax Executives Institute, Inc. filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 04 2018	Brief amici curiae of United States Senators Ted Cruz, Steve Daines, and Mike Lee filed. (Distributed)
	Main Document Proof of Service Certificate of Word Count
Apr 09 2018	Reply of petitioner South Dakota filed. (Distributed)
	Main Document Certificate of Word Count Proof of Service
Apr 13 2018	Motion of the Solicitor General for leave to participate in oral argument as amicus curiae and for divided argument GRANTED.

Apr 17 2018	Argued. For petitioner: Marty J. Jackley, South Dakota Attorney General, Pierre, S. D.; and Malcolm L. Stewart, Deputy Solicitor General, Department of Justice, Washington, D. C. (for United States, as amicus curiae.) For respondents: George S. Isaacson, Lewiston, Me.

Jun 21 2018	Judgment VACATED and case REMANDED. Kennedy, J., delivered the opinion of the Court, in which Thomas, Ginsburg, Alito, and Gorsuch, JJ., joined. Thomas, J., and Gorsuch, J., filed concurring opinions. Roberts, C. J., filed a dissenting opinion, in which Breyer, Sotomayor, and Kagan, JJ., joined.

Jul 23 2018	MANDATE ISSUED.

Jul 23 2018	JUDGMENT ISSUED.

NAME	ADDRESS	PHONE
Attorneys for Petitioner
Eric F. Citron Counsel of Record	Goldstein & Russell, P.C. 7475 Wisconsin Ave., Suite 850 Bethesda, MD 20814 ec@goldsteinrussell.com	(202) 362-0636
Party name: South Dakota
Attorneys for Respondents
George S. Isaacson Counsel of Record	Brann & Isaacson P.O. Box 3070, 184 Main Street Lewiston, ME 04243-3070 gisaacson@brannlaw.com	207-786-3566
Party name: Wayfair, Inc., et al.
Other
John S. Baker Jr. Counsel of Record	5209 Sea Chase Dr., # 5 Amelia Island, FL 32034 John.Baker@law.lsu.edu	2257735027
Party name: Professor John S. Baker, Jr.
Jonathan Band Counsel of Record	JONATHAN BAND PLLC 21 Dupont Circle, NW, Suite 800 Washington, DC 20036 jband@policybandwidth.com	2022965675
Party name: UNITED NETWORK EQUIPMENT DEALERS ASSOCIATION, OWNERS' RIGHTS INITIATIVE
Edward Joseph Bernert Counsel of Record	Baker & Hostetler LLP 200 Civic Center Drive, Suite 1200 Columbus, OH 43215 ebernert@bakerlaw.com	614-462-2687
Party name: American Catalog Mailers Association
Tillman J. Breckenridge Counsel of Record	Bailey & Glasser, LLP 1054 31st Street, N.W., Suite 230 Washington, DC 20007 tbreckenridge@baileyglasser.com	202-463-2101
Party name: National Governors Association, et al.
Clark Russell Calhoun Counsel of Record	Alston & Bird LLP 333 S. Hope St. 16th Floor Los Angeles, CA 90071 clark.calhoun@alston.com	213-576-1000
Party name: Americans for Tax Reform
Thomas Milton Carpenter Counsel of Record	Office of the City Attorney 500 West Markham, Suite 310 Little Rock, AR 72201 tcarpenter@littlerock.gov	501-371-6875
Party name: City of Little Rock, Arkansas
Paul D. Clement Counsel of Record	Kirkland & Ellis LLP 655 Fifteenth Street, NW Washington, DC 20005 paul.clement@kirkland.com	(202) 879-5000
Party name: National Taxpayers Union Foundation, et al.
David William Tod Daniels Counsel of Record	Richards Kibbe and Orbe, LLP 701 8th Street, NW Suite 300 Washington, DC 20001 ddaniels@rkollp.com	202-261-2960
Party name: Brill, et al.
Warren L. Dean Jr. Counsel of Record	Thompson Coburn LLP 1909 K Street, N.W. Suite 600 Washington, DC 20006 wdean@thompsoncoburn.com	202-585-6908
Party name: Colony Brands, Inc.
Ruthanne Mary Deutsch Counsel of Record	Deutsch Hunt, PLLC 300 New Jersey Ave., NW, Suite 900 Washington, DC 20001 rdeutsch@deutschhunt.com	2028686915
Party name: National Association of Certified Service Providers and Software & Information Industry Association
Jonathan Marc Dunitz Counsel of Record	Verrill Dana One Portland Square Portland, ME 04101 jdunitz@verrilldana.com	2072534478
Party name: National Auctioneers Association et al.
Noel J. Francisco Counsel of Record	Solicitor General United States Department of Justice 950 Pennsylvania Avenue, NW Washington, DC 20530-0001 SupremeCtBriefs@USDOJ.gov	202-514-2217
Party name: United States
David Allen Fruchtman Counsel of Record	Rimon, P.C. 245 Park Avenue, 39th Floor New York, NY 10167 david.fruchtman@post.harvard.edu	8476564823
Party name: David A. Fruchtman
Anthony Jordan Galdieri Counsel of Record	New Hampshire Department of Justice 33 Capitol Street Concord, NH 03301 anthony.galdieri@doj.nh.gov	603-271-1214
Party name: State of New Hampshire
Dirk Giseburt Counsel of Record	Davis Wright Tremaine LLP 1201 Third Avenue Suite 2200 Seattle, WA 98101 dirkgiseburt@dwt.com	206-757-8049
Party name: Washington State Tax Practitioners
Debra L. Greenberger Counsel of Record	Emery Celli Brinckerhoff & Abady, LLP 600 Fifth Avenue, 10th Fl. New York, NY 10020 dgreenberger@ecbalaw.com	(212)-763-5000
Party name: Law Professors and Economists
Deepak Gupta Counsel of Record	Gupta Wessler, PLLC 1900 L Street, NW, Suite 312 Washington, DC 20036 deepak@guptawessler.com	(202) 888-1741
Party name: American Farm Bureau Federation, et al.
Jonathon Paul Hauenschild Counsel of Record	American Legislative Exchange Council 2900 Crystal Dr., Ste. 600 Arlington, VA 22202 jphauens@gmail.com	5714825021
Party name: American Legislative Exchange Council
Helen Hecht Counsel of Record	Multistate Tax Commission, 444 North Capitol Street Suite 425 Washington, DC 20001 hhecht@mtc.gov	202-650-0300
Party name: Multistate Tax Commission, et al.
Joseph Darcy Henchman Counsel of Record	Tax Foundation, 1325 G Street, N.W., Ste. 950 Washington, DC 20005 henchman@taxfoundation.org	(202)-464-6200
Party name: Tax Foundation
Sam Hirsch Counsel of Record	Jenner & Block, LLC 1099 New York Avenue, NW Suite 900 Washington, DC 20001 SHirsch@jenner.com	202-637-6335
Party name: National Congress of American Indians and Indian Tribes in South Dakota
Hyland Hunt Counsel of Record	Deutsch Hunt, PLLC 300 New Jersey Ave., NW, Suite 900 Washington, DC 20001 hhunt@deutschhunt.com	202-868-6915
Party name: American Lighting Association, et al.
Erik S. Jaffe Counsel of Record	Erik S. Jaffe, P.C. 5101 34th Street, N.W. Washington, DC 20008 jaffe@esjpc.com	202-237-8165
Party name: Competitive Enterprise Institute
Neil J. Kuenn Counsel of Record	Keeley, Kuenn & Reid 200 S. Wacker Drive Suite 3100 Chicago, IL 60606-0000 nkuenn@kkrlaw.com	312-782-1829
Party name: National Association of Wholesaler-Distributors
Kevin Paul Martin Counsel of Record	Goodwin Procter LLP 100 Northern Avenue Boston, MA 02210 kmartin@goodwinlaw.com	6175701000
Party name: Etsy, Inc.
Alicia Pilar Mata Counsel of Record	Tax Executives Institute, Inc. 1200 G Street NW, Suite 300 Washington, DC 20005 pmata@tei.org	2024648346
Party name: Tax Executives Institute
Laura Kathleen McNally Counsel of Record	Loeb & Loeb, LLP 321 N. Clark St., Suite 2300 Chicago, IL 60654 lmcnally@loeb.com	312-464-3155
Party name: Streamlined Sales Tax Governing Board, Inc.
Alan B. Morrison Counsel of Record	George Washington University Law School, 2000 H Street NW Washington, DC 20052 abmorrison@law.gwu.edu	202-994-7120
Party name: Four United States Senators
Melanie Lisa Oxhorn Counsel of Record	Melanie L. Oxhorn, P.C. 450 E. 63rd St. #6C New York, NY 10065 moxhorn@gmail.com	9174141987
Party name: Flipper LLC
Andrew John Pincus Counsel of Record	Mayer Brown LLP 1999 K Street, NW Washington, DC 20006 apincus@mayerbrown.com	202-263-3220
Party name: eBay Inc., et al.
Paul Spencer Rafelson Counsel of Record	1150 Walnut Street 2nd Floor Newton, MA 02641 paul@onlinemerchantsguild.org	4846869504
Party name: Online Merchants Guild
David B. Salmons Counsel of Record	Morgan Lewis & Bockius 1111 Pennsylvania Ave, NW Washington, DC 20004 david.salmons@morganlewis.com	202-373-6283
Party name: House Judiciary Committee Chairman Robert W. Goodlatte, et al.
Gene Clayton Schaerr Counsel of Record	Schaerr \| Duncan 1717 K Street NW, Suite 900 Washington, DC 20006 gschaerr@schaerr-duncan.com	202-787-1060
Party name: United States Senators Ted Cruz, Steve Daines, and Mike Lee
Dale Michael Schowengerdt Counsel of Record	Montana Department of Justice 215 N. Sanders Helena, MT 59620-1401 dales@mt.gov	406-444-7008
Party name: State of Montana
Matthew Christian Schruers Counsel of Record	Computer & Communications Industry Association 655 15th Street NW, Suite 410 Washington, DC 20005 mschruers@ccianet.org	202 783 0070
Party name: Computer & Communications Industry Association
Ilya Shapiro Counsel of Record	Cato Institute 1000 Massachusetts Ave., NW Washington, DC 20001 ishapiro@cato.org	2028420200
Party name: Cato Institute
Scott Alan Sinder Counsel of Record	Steptoe & Johnson, LLP 1330 Connecticut Avenue, N.W. Washington, DC 20036 ssinder@steptoe.com	202 429 3000
Party name: National Retail Federation
Grant Thomas Sullivan Counsel of Record	Office of the Attorney General, 1300 Broadway 6th Floor Denver, CO 80203 Grant.Sullivan@coag.gov	720.508.6000
Party name: Colorado and 40 other states
James Holland Sutton Jr. Counsel of Record	Moffa, Sutton, & Donnini, PA 8875 Hidden River Pkwy, Suite 230 Tampa, FL 33637 JamesSutton@FloridaSalesTax.com	813-775-2131
Party name: American Academy of Attorney - Certified Public Accountants
Carl Michael Szabo Counsel of Record	NetChoice 1401 K St NW Suite 502 Washington, DC 20005 cszabo@netchoice.org	202-420-7485
Party name: Chris Cox, Former Member of Congress, James S. Gilmore III, Former Governor of Virginia, and NetChoice
Charles A Trost Counsel of Record	Waller Lansden Dortch & Davis, LLP 511 Union Street, Suite 2700 Nashville, TN 37219 charlie.trost@wallerlaw.com	615-244-6380
Party name: America's Collectibles Network, Inc. d/b/a Jewelry Television
William Gregory Turner Counsel of Record	TurnerLaw 1121 L Street, Suite 700 Sacramento, CA 95814 greg@turnersalt.com	916-251-7398
Party name: NetChoice
Adam G. Unikowsky Counsel of Record	Jenner & Block, LLP 1099 New York Avenue, NW Suite 900 Washington, DC 20001 aunikowsky@jenner.com	202-639-6000
Party name: American Booksellers Association
William Michael Van Camp Counsel of Record	Van Camp & Konrad, P.C. 117 E Capitol Ave., P.O. Box 66 Pierre, SD 57501 bvancamp@olingerlaw.net	605 224 8851
Party name: South Dakota Retailers Association
Donald B. Verrilli Jr. Counsel of Record	Munger, Tolles & Olson, LLP 1155 F Streeet NW, 7th Floor Washington, DC 20004 donald.verrilli@mto.com	(202) 220-1100
Party name: Retail Litigation Center, Inc.
Seth P. Waxman Counsel of Record	Wilmer Cutler Pickering Hale and Dorr, LLP 1875 Pennsylvania Ave, NW Washington, DC 20006 Seth.Waxman@wilmerhale.com	202-663-6000
Party name: International Council of Shopping Centers, et al.