Supreme Court favorably cites amicus brief of Professor Crawford and other law professors

June 21, 2018
Professor Bridget Crawford

On June 21, 2018, the Supreme Court decided in South Dakota v. Wayfair, 585 U. S. ____ (2018), that a state can impose sales tax on an out-of-state vendor that lacks a physical presence in the jurisdiction. The majority opinion written by Justice Kennedy and joined by Justices Thomas, Ginsburg, Alito, and Gorsuch favorably cited the amicus brief of Professor Bridget Crawford and over 50 other law professors who argued that the physical presence rule was anachronistic and caused states to lose an aggregate of between $694 million and $3 billion in tax revenue each year. “In the name of federalism and free markets,” the court overruled its prior precedent in Quill Corp. v. North Dakota, 504 U.S. 298 (1992).  A copy of the law professors’ amicus brief is available here.

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