Three Scenarios.

• Position: REMOTE SALES TAXES - South Dakota vs. Wayfair case - Brief article

If the U.S. Supreme Court ends up hearing the South Dakota v. Wayfair case, most observers expect it to issue one of three rulings.

1. The court upholds Quill. This would be the worst-case outcome for South Dakota and the 35 other states that joined its petition. Given the continual growth in e-commerce, if states are unable to collect taxes on internet purchases, the sales tax would most likely no longer be a viable revenue source for states. This would be the preferred outcome for those who support higher income and property taxes over sales taxes, however.

2. The court issues a narrow ruling. The court could rule the South Dakota law constitutional but not comment on the broader issue. While this outcome would indeed be a victory for South Dakota, it could...