Tax Pros No Longer Sure About Justices’ Take on Wayfair


Diann Smith said regarding US Supreme Court oral arguments South Dakota’s Wayfair case to overturn the Quill doctrine of state sales tax nexus that the Justices were tough on lawyers for South Dakota, who she noted “had to work much harder than I thought they were going to.” M. Miller Baker suggested that because the Court was struggling with the consequences of the case, the Justices may choose “to leave bad enough alone,” and keep Quill in place through a plurality judgment rather than a majority ruling.