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NTUF Reacts to Supreme Court decision on Reviewing South Dakota Case

by Andrew Moylan / /

Today the Supreme Court has decided to hear the case of South Dakota vs. Wayfair, Inc., Overstock, Inc., and Newegg, Inc. Just last month, the National Taxpayers Union Foundation (NTUF) filed a brief with the Supreme Court arguing they should deny certiorari. The brief argued that South Dakota’s hastily-passed law failed to meet tests of due process and represented a cynical attempt at subverting ordinary judicial procedure.

Andrew Moylan, Executive Vice President of National Taxpayers Union Foundation, made the following statement:

“While this wasn’t the outcome we advised, taxpayers and businesses can take solace in the fact that South Dakota’s law will finally face serious constitutional scrutiny. The state will need to overcome the constitution’s plain language leaving matters of interstate commerce to Congress, decades of precedent limiting the exercise of sales tax power within its own borders, and the fact that their law does not even attempt to meet the burdens of due process. In other words, their aggressive attempt to assert tax authority over virtually every business that operates online, regardless of where they’re located, faces a difficult path ahead.”

Read the full brief here.

Read the release here.