Currently Filed Briefs with the Court, and Their Positions

National Association of Wholesaler-Distributors

  • Quill unfairly harms brick-and-mortar wholesaler-distributors, not just retailers

Retail Litigation Center, Inc.

  • The retail economy has transformed since Quill, undercutting Stare Decisis and underscoring the need to reevaluate the physical-presence requirement
  • Far from promoting stability in the Law, the physical-presence requirement is generating a welter of legislation and litigation
  • The Court should not expect Congress to correct the Constitutional Error of Bellas Hess and Quill

National Retail Federation

  • Sales tax fairness is an issue of vital importance
  • The burden on retailers to comply with state sales and use tax requirements, even in states where they do not have a physical presence, is minimal

South Dakota Retailers Association

  • Competitive disadvantage
  • Weakness in sales tax revenues

Tax Foundation

  • States are ignoring the Quill decision, and absent this Court’s action, this will result in a complex and indefensible patchwork of laws harming interstate commerce
  • South Dakota’s sales tax law is well-structured and the best vehicle for the Court to consider what State actions infringe interstate commerce

Streamlined Sales Tax Governing Board, Inc.

  • The Streamlined Sale and Use Tax Agreement has eliminated any undue burden on interstate commerce

American Booksellers Association

  • Quill is an existential threat to independent bookstores
  • The particular characteristics of bookstores make them uniquely vulnerable to Quill’s discriminatory treatment
  • Individual booksellers’ experiences confirm Quill’s negative effect on independent bookstores
  • This Court should act, because Congress has not

The National Governors Association, National Conference Of State Legislatures, Council Of State Governments, National Association Of Counties, National League Of Cities, Us Conference Of Mayors, International City/County Management Association, International Municipal Lawyers Association, Government Finance Officers Association, The International Public Management Association For Human Resources, National School Boards Association, National Aasa: The School Superintendents Association, And National Association Of Elementary School Principals

  • Quill has resulted in a tidal wave of litigation and created a sea of uncertainty among states as to how to collect taxes in today’s digital age
  • This case is an optimal vehicle for deciding whether Quill should be overruled
  • Until it is overturned, Quill will continue to wreak havoc on state and local government ability to collect taxes that are already owed

International Council Of Shopping Centers, Investment Program Association, Nareit, National Association Of Realtors®, And The Real Estate Roundtable

  • Quill directly harms brick-and-mortar retailers
  • Quill severely harms local communities
  • Quill also severely burdens the retail real estate industry
  • Quill deprives state and local government of much-needed revenue

American Farm Bureau Federation And South Dakota Farm Bureau Federation

  • Quill’s physical-presence requirement unfairly inflicts extreme harm on rural communities

American Lighting Association, American Supply Association, American Veterinary Medical Association And Seven Other National Trade Associations

  • One aspect of how Quill unfairly advantages interstate over in-state commerce is the phenomenon of “showrooming.”
  • There is a pressing need for this Court’s intervention because showrooming has increasingly negative consequences for local retailers and their communities

Four United States Senators And Two United States Representatives

Multistate Tax Commission

  • The physical presence standard is unworkable as a general nexus standard and now, increasingly, impinges on state sovereignty. As the Court’s creation, it must be limited or eliminated by the Court.
  • While the Court has determined that its rulings should generally apply retroactively, if it now finds that Quill’s standard has become unworkable as a general nexus standard, it may take this case to overrule Quill and should apply this ruling prospectively
  • A sales threshold standard, like the one enacted by South Dakota, represents a fairer, more workable alternative to the physical presence standard, and, to the extent the Court deems it necessary, it can provide further guidance to the states for adopting and applying such standards

Colorado And 34 Other States And The District Of Columbia

  • The States’ collective experience in abiding by Quill demonstrates that no substitute is adequate to replace direct collection by the retailer
  • Quill disrupts the States’ right to respond to economic realities and impose lawful taxes in the absence of contrary federal law

Law Professors And Economists

  • Revenue losses resulting from the physical presence rule have skyrocketed since Quill
  • The physical presence rule leads to economically inefficient consumption choices
  • The physical presence rule discourages vendors from expanding across state lines
  • The physical presence rule likely raises the aggregate cost of complying with state sales and use tax laws

National Taxpayers Union Foundation

  • This case’s failure to consider due process concerns and its narrow record render it an inappropriate vehicle for abrogating Quill
  • Even were this Court to reconsider Quill on commerce clause grounds alone, doing so in the context of this case would place the Court in a position of legislative rule-making for decades to come
  • Quill’s bright-line test has continuing vitality in today’s increasingly complex sales and use tax environment
  • Reconsidering Quill has implications beyond the particular approach championed by South Dakota and even beyond the issue of remote sales tax collection


  • The Internet sales tax debate is an issue of vital importance to millions of Americans and small businesses
  • It is an undue burden for retailers to comply with state sales tax and use requirements in states where they do not have a physical presence
  • Whether to require tax collection by out-of-state retailers is an issue of interstate commerce and therefore the Constitutional responsibility of Congress

Representative Robert W. Goodlatte, Chair Of The House Committee On The Judiciary, Senator Ron Wyden, Representative F. James Sensenbrenner, Jr., Representative Anna G. Eshoo, Senator Michael S. Lee, And Representative Steven J. Chabot

Chris Cox, Former Member Of Congress And Co-author Of The Internet Tax Freedom Act

  • The ITFA has established federal policy against multiple and discriminatory state taxation of internet commerce
  • South Dakota’s law violates both the letter and the national policy aims of the ITFA
  • South Dakota’s petition is not a legal, but a policy argument
  • Congress, not individual states or the Courts, is best suited to devise a solution to these complex multistate tax policy issues

American Catalog Mailers Association

  • The continuing reliance interest of the mail order industry properly warrants retention of the physical presence standard until a meaningful substitute can be implemented
  • Congress has examined the interstate commerce implications of sales and use tax collection, but the states have failed to convince Congress that enough has been done by the states and localities to warrant changing the rules
  • Real simplification of the requirements for sales and use tax collection imposed on remote sellers is possible and must precede the abandonment of the physical presence requirement applicable to sales made in interstate commerce

Americans for Tax Reform

  • The Court has maintained the same approach to taxing entities without a physical presence in the taxing state since 1967, and that precedent should not change
  • The policy considerations addressed in Quill should be addressed by Congress rather than the Court
  • Accepting this case would encourage unconstitutional state action and threaten the rule of law
Andrew Imholte