South Dakota v. Wayfair: What Happened and What is Next for Internet Sales Tax

(121 Ratings)

Produced on: November 29, 2018

Course Format On Demand Audio

Taught by


Course Description

Time 61 minutes
Difficulty Intermediate

In June 2018, the U.S. Supreme Court ruled that states and local governments may require out-of-state vendors to collect sales tax from online sales. Not only did this decision overturn decades of precedent, but also it allowed states and local governments to collect an additional estimated $8-$33 billion dollars in tax revenue annually. States are acting quickly to take steps which will allow collection.  

Join Amanda Kellar of International Municipal Lawyers Association and Lisa Soronen of State and Local Legal Center in a discussion of how this case came about, how it was decided, and what it means going forward. Both IMLA and other members of the SLLC participated in this case as amici.

Learning Objectives:

  1. Examine this case’s precedent, and why the Court was willing to discard it (South Dakota v. Wayfair involves the Supreme Court overturning dormant commerce clause precedent)
  2. Discuss how and why Justice Kennedy asked for this case and how and why South Dakota responded
  3. Explore exactly what the Court said in South Dakota v. Wayfair, and learn why it was a victory for state and local governments (but not a complete victory)
  4. Identify what steps states are taking to implement South Dakota v. Wayfair
  5. Analyze potential action Congress might take in the aftermath of South Dakota v. Wayfair


Lisa Soronen

State and Local Legal Center

Lisa Soronen is the Executive Director of the State and Local Legal Center in Washington, D.C.. In her role at the State and Local Legal Center, Soronen files amicus curiae briefs to the U.S. Supreme Court on behalf of members of the Big Seven—National Governors Association, National Conference of State Legislatures, The Council of State Governments, National League of Cities, United States Conference of Mayors, National Association of Counties and International City/County Management Association—in cases affecting state and local government. She filed an amicus brief on behalf of SLLC in Manuel. Prior to joining the SLLC, Soronen worked for the National School Boards Association and the Wisconsin Association of School Boards, and clerked for the Wisconsin Court of Appeals. She earned a juris doctorate at the University of Wisconsin Law School.

Amanda Kellar

International Municipal Lawyers Association

Amanda Kellar is the Director of Legal Advocacy and Deputy General Counsel of the International Municipal Lawyers Association. In this capacity, Ms. Kellar oversees IMLA’s legal advocacy efforts, primarily with the United States Supreme Court, by reviewing and evaluating requests for IMLA’s amicus assistance, advising the legal advocacy committee regarding potential amicus cases and their significance to local government, coordinating case strategies with IMLA’s amicus authors, and drafting and revising amicus briefs. Ms. Kellar was the lead author of the Supreme Court merits stage amicus brief submitted by the State and Local Legal Center and IMLA in Equal Employment Opportunity Commission v. Abercrombie & Fitch Stores, Inc. Prior to joining IMLA, Ms. Kellar worked in private practice in Boston, Massachusetts, focusing on employment law and litigation, first with Ropes & Gray, LLP and later with Hirsch Roberts Weinstein LLP. Ms. Kellar received a bachelor’s degree in sociology from Colby College and earned her Juris Doctor from Suffolk University Law School, graduating magna cum laude. Ms. Kellar is admitted to practice in Massachusetts, the U.S. District Court for Massachusetts, and the United States Supreme Court. Ms. Kellar was named a “Rising Star” by Massachusetts Super Lawyers in 2013.


Richard G.

Interesting, and well-presented.

Chris R.

Very timely and interesting.

Clarence S.

Excellent presentation of a complex and developing area of commercial law.

Elisheva S.

Faculty were excellent.

Kathleen W.

very well organized presentation

Steven K.

Excellent co-moderators!

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