2016 Senate Bill 106

Remote Seller Law Litigation

Pursuant to 2016 Senate Bill 106, the State of South Dakota filed a declaratory judgment action in the Sixth Judicial Circuit Court, Hughes County, South Dakota, Civil No. 32 Civ. 16-92, on April 28, 2016. 

As a result of the filing, the automatic injunction of Section 3 of Senate Bill 106 now applies.  Section 3 states:  “The filing of the declaratory judgment action established in this Act by the state operates as an injunction during the pendency of the action, applicable to each state entity, prohibiting any state entity from enforcing the obligation in section 1 of this Act against any taxpayer who does not affirmatively consent or otherwise remit the sales tax on a voluntary basis.”

On January 12, 2018, the U.S. Supreme Court granted the State's petition for a writ of certiorari

Pending Litigation



State of South Dakota,

Plaintiff

v.

Wayfair INC., Systemax INC., Overstock.com INC., and Newegg INC.,

Defendants.

32Civ16-000092

Venue:   State of South Dakota, County of Hughes, In Circuit Court, Sixth Judicial Court

State of South Dakota,

Plaintiff



v.

Wayfair INC., Overstock.com INC., and Newegg INC.,

Defendants.


Venue: In the Supreme Court of the United States.

 


American Catalog Mailers Association and Netchoice,

Plaintiffs

vs.

Andy Gerlach, in his capacity as the Secretary of the South Dakota Department of Revenue,

Defendant.

32Civ16-000096

Venue:   State of South Dakota, County of Hughes, In Circuit Court, Sixth Judicial Court


State of South Dakota,

Plaintiff

v.

Wayfair INC., Overstock.com INC., and Newegg INC.,

Defendants.

Civ.No. 16-3019


Venue:   United States District Court, For the District of South Dakota, Central Division

State of South Dakota,

Plaintiff



v.

Wayfair INC., Overstock.com INC., and Newegg INC.,

Defendants.

No. 28160

Venue:   In the Supreme Court of the State of South Dakota

 

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