OVERLAND PARK, Kan. (June 21, 2018) – The National Auctioneers Association vowed on Thursday to continue its fight for protecting its members, the auction industry, and small business against unfair tax regulation after the United States Supreme Court announced it had vacated and remanded its previous ruling in a 5-4 decision in favor of the plaintiff in South Dakota v. Wayfair, Inc.
"While we are disappointed in the decision of the Supreme Court in this particular case, the auction industry will continue its challenge on this particular sales tax issue," said NAA President Scott H. Shuman, CAI.
Before the case was heard, NAA worked in step with 38 state auctioneer associations to file one of numerous Amicus briefs in support of Wayfair’s position.
Associate Justice Anthony M. Kennedy wrote the opinion, which noted that overturning the Court’s 1992 Quill Corp. v. North Dakota decision is based on a changed commerce landscape.
“The Quill Court did not have before it the present realities of the interstate marketplace, where the Internet’s prevalence and power have changed the dynamics of the national economy,” the opinion said. “The expansion of e-commerce has also increased the revenue shortfall faced by States seeking to collect their sales and use taxes…”