#28160-rev & rem-PER CURIAM
2018 S.D. 62
IN THE SUPREME COURT
OF THE
STATE OF SOUTH DAKOTA
* * * *
STATE OF SOUTH DAKOTA, Plaintiff and Appellant,
v.
WAYFAIR INC.,
OVERSTOCK.COM, INC.,
and NEWEGG INC., Defendants and Appellees.
* * * *
APPEAL FROM THE CIRCUIT COURT OF
THE SIXTH JUDICIAL CIRCUIT
HUGHES COUNTY, SOUTH DAKOTA
* * * *
THE HONORABLE MARK W. BARNETT
Judge
* * * *
MARTY J. JACKLEY
Attorney General
RICHARD M. WILLIAMS
Deputy Attorney General
KIRSTEN E. JASPER
Assistant Attorney General
Pierre, South Dakota
ERIC F. CITRON of
Goldstein & Russell, PC
Bethesda, Maryland Attorneys for plaintiff
and appellant.
* * * *
CONSIDERED ON MOTION
JULY 25, 2018
OPINION FILED 08/09/2018
GEORGE S. ISAACSON
MARTIN I. EISENSTEIN
MATTHEW P. SCHAEFER of
Brann & Isaacson
Lewiston, Maine
JEFF BRATKIEWICZ
KATHRYN J. HOSKINS of
Bangs, McCullen, Butler, Foye & Simmons, LLP
Sioux Falls, South Dakota Attorneys for defendants
and appellees.
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PER CURIAM
[¶1.] On September 13, 2017, this Court issued its opinion in State v.
Wayfair Inc., 2017 S.D. 56, 901 N.W.2d 754. We affirmed the circuit court’s
summary judgment for internet sellers and held that the statutory scheme
requiring these sellers with no physical presence in South Dakota to collect and
remit sales tax violates the Commerce Clause.
[¶2.] On June 21, 2018, the United States Supreme Court vacated our
judgment and remanded the case for further proceedings not inconsistent with its
opinion. South Dakota v. Wayfair, Inc., 585 U.S. ___, 138 S. Ct. 2080, 2100 (2018).
“Any remaining claims regarding the application of the Commerce Clause in the
absence of Quill [504 U.S. 298, 112 S. Ct. 1904, 119 L. Ed. 2d 91 (1992)] and Bellas
Hess [386 U.S. 753, 87 S. Ct. 1389, 18 L. Ed. 2d 505 (1967)] may be addressed in the
first instance on remand.” Id.
[¶3.] On July 23, 2018, this Court received and filed certified copies of the
United States Supreme Court’s mandate and judgment in Wayfair. Two days later,
on July 25, 2018, the State filed a motion requesting that we remand the matter to
the circuit court for further proceedings not inconsistent with the United States
Supreme Court’s opinion in Wayfair. Internet sellers filed no response to the State’s
motion. See SDCL 15-26A-87.2.
[¶4.] Accordingly, the circuit court’s order granting defendants’ motion for
summary judgment is reversed, and the case is dispositively remanded for further
proceedings not inconsistent with the United States Supreme Court’s opinion in
Wayfair.
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[¶5.] GILBERTSON, Chief Justice, and ZINTER, KERN, JENSEN, and
SALTER, Justices, participating.
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