{"argument_date":"2018-04-17T00:00:00Z","arguments":[{"argument_date":"2018-04-17T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2017","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","paragraphs":["South Dakota argues the physical presence rule causes revenue loss.","Wayfair argues Congress has not addressed this issue recently.","questions"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 11-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 10, lines 11-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 55-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 10, lines 55-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 41-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 11, lines 41-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 5, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 6, lines 45-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 21-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 21-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 33-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 33-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 51-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 9-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 9-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 29-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 8, lines 29-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 9, lines 35-45"}]}],"caption":"South Dakota v. Wayfair, Inc.","case_history":[{"changed_at":"2026-08-29T20:06:20.718436Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"South Dakota seeks to collect sales tax from online retailers. Wayfair argues the current rule bars this collection.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"}],"dispositions":[],"latest_court_document_date":"2018-04-17T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2017","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/17-494.html","primary_docket":"17-494","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T18:16:45.528592Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["South Dakota wants to collect sales tax from remote sellers. Wayfair argues the physical presence rule blocks this collection."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 17, 2018."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 11-21"}]},{"heading":"What each side wants","paragraphs":["South Dakota wants to collect sales tax from remote sellers.","Wayfair wants to keep the physical presence rule intact."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"What each side says","paragraphs":["South Dakota argues the physical presence rule causes revenue loss.","Wayfair argues Congress has not addressed this issue recently."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"What the justices asked","paragraphs":["Justice Sotomayor asked about costs imposed on small businesses.","Justice Kagan asked why Congress has not acted for twenty-five years."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 11-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 10, lines 11-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 55-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 10, lines 55-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 41-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 11, lines 41-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 5, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 6, lines 45-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 21-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 21-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 33-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 33-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 51-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 9-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 9-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 29-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 8, lines 29-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 9, lines 35-45"}]},{"heading":"Why it matters","paragraphs":["This case determines how states collect sales tax from remote sellers. It affects state budgets for education and infrastructure. It impacts the cost of compliance for small businesses."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 11-23","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 10, lines 11-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 55-27","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 10, lines 55-27"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 41-19","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 11, lines 41-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 11-21","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 11-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 47-9","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 47-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 25-31","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 5, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 45-47","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 6, lines 45-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 21-25","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 21-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 33-37","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 33-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 51-17","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 51-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 9-15","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 7, lines 9-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 29-41","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 8, lines 29-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 35-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 9, lines 35-45"}]}],"slug":"2017-17-494-south-dakota-v-wayfair-inc","term":"2017","title":"Should states tax remote sellers without a physical presence?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 55-51","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 19, lines 55-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 19-7","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 32, lines 19-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 23-45","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_9o6b.pdf","page_label":"file page 4, lines 23-45"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}