Though much of the nation's attention is focused on the US Senate's confirmation vote tomorrow on nominee Brett Kavanaugh, the Supreme Court's sitting eight justices heard the first oral arguments of the 2018–2019 term this week.Oyez has posted the aligned audio and transcripts from this week’s oral arguments at the Supreme Court. You can browse summaries of the cases, read transcripts of the arguments, and listen to the audio of the argument on the Oyez website.
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US Supreme Court Hears First Arguments of Term
US Supreme Court Holds States Can Require Out-of-State Sellers to Collect and Remit Sales Taxes
In one of the most highly anticipated decisions of the term, the US Supreme Court held today that states may require sellers who have no physical presence within the state to collect and remit sales taxes on goods sold to buyers in the state. Justice Anthony Kennedy wrote the opinion for the majority, and Justices Clarence Thomas, Ruth Bader Ginsburg, Samuel Alito, and Neil Gorsuch joined. The decision overrules two prior cases in which the Court established and upheld the so-called "physical-presence rule" for sales tax, citing drastic changes in the reality of shopping and commerce.
Posted in: Constitutional Law, Tax Law, US Supreme Court
Tagged: amazon, retail, sales tax, scotus, south dakota