In 1992, in Quill Corp. v. South Dakota, 504 U.S. 298, the Supreme Court ruled that a catalog retailer needs a physical presence in a state to require it to collect sales taxes. With the explosion of online sales, movement has been afoot to revisit this ruling. When the all-important Oz of the Supreme Court, Justice Kennedy, said in 2015 the time has come, see Direct Mktg. Ass’n v. Brohl, 135 S.Ct. 1124 (concurring), the die was cast. The States got their act together, hired Tom Goldstein, a whoop-de-doo Supreme Court practitioner, marshalled a vast array of amici, and the Supreme Court has now heard their call, granting certiorari in December in South Dakota v. Wayfair, Inc. Who’s on the other side, representing the retailers? Brann & Isaacson, of Lewiston, Maine.
This means another visit to the Big Show for B&I, who was there before – in Brohl.