The Commission has filed an amicus brief in support of South Dakota in its Supreme Court petition in the Wayfair case seeking to overturn Quill v. North Dakota. The brief asks the court to take the case in order to re-examine the physical presence standard under its dormant commerce clause jurisprudence, arguing that physical presence has little if anything to do with the relevant burdens analysis and is also a poor standard for achieving predictable consistent results outside of the traditional mail-order context. Because it is so unsuitable to distinguishing the line between constitutionally permissible burdens, and burdens that may be considered “undue,” it cannot adequately protect states’ sovereign authority to impose taxes.
The Commission also argues that the Court should overturn the physical presence standard prospectively and allow states to replace it with more workable sales threshold standards.
You can read the brief by clicking here 