Michael Fatale, deputy general counsel at the Massachusetts Department of Revenue and adjunct professor at Boston College Law School, discusses the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018). After revisiting the Supreme Court’s prior holdings in and the history of National Bellas Hess, Inc. v. Dep’t of Rev. of Illinois (1967) and Quill Corp. v. North Dakota (1992), Fatale then turns to the history and text of the South Dakota statute at issue in Wayfair. Finally, he considers the legal theories evaluated by the Supreme Court in Wayfair — in particular the notions of discrimination, due process, and undue burden. The article was originally published in the Chapman Law Review and is made available here by permission.
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