ACMA Files Amicus Brief in South Dakota v. Wayfair Supreme Court Case; Asks Court to Upheld Quill Precedent
American Catalog Mailers Association (ACMA) contends in an amicus brief filed with the Supreme Court of the U.S. today that a South Dakota law enacted two years ago is unconstitutional. Filing as a friend of the defendants in the case of South Dakota v. Wayfair, Overstock.com, and Newegg, the ACMA urged that the Quill v. North Dakota precedent be upheld. The case before the Supreme Court poses the question, “Should this Court abrogate Quill's sales-tax-only, physical-presence requirement?” The 1992 Quill decision affirmed the physical presence rule. The Supreme Court ruling upheld its 1967 ruling in National Bellas Hess v. Department of Revenue of Illinois. In 2016, South Dakota enacted its law that defies the Quill physical presence standard. “The authority of the states and their many localities to tax interstate commerce is unquestioned,” the ACMA brief says. “But the Commerce Clause prohibits actions that create excessive burdens impeding interstate commerce.” The brief goes on to say, “Overruling Quill would not only discourage efforts at uniformity, but it would also expose catalog retailers to significant past lability for transactions that already have occurred.” Click Read More below for additional information.