Legal Opinion
South Dakota v. Wayfair, Inc.
District Court, D. South Dakota
Decided January 17, 2017No. 3:16-CV-03019-RALPublishedCited by 2 opinions
1Opinion of the Court
ORDER AND OPINION GRANTING PLAINTIFF’S MOTION TO REMAND TO STATE COURT
ROBERTO A. LANGE, UNITED STATES DISTRICT JUDGE
The State of South Dakota sued Defendants Wayfair, Inc., Overstock.com, Inc., and Newegg, Inc.1 in state circuit court to *1028enforce a new state law requiring the remittance of sales tax on internet sales to South Dakotans by sellers lacking a physical presence within South Dakota. Doc. 1-1. Defendants removed the action to this federal district court alleging federal question jurisdiction. Doc. 1. Plaintiffs filed a Motion to Remand to State Court, Doc. 21, and on the same day,…
2Cases cited44 opinions
- Younger v. HarrisSupreme Court of the United States · 1971
- Caterpillar Inc. v. WilliamsSupreme Court of the United States · 1987
- Colorado River Water Conservation District v. United StatesSupreme Court of the United States · 1976
- Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
- Ruhrgas Ag v. Marathon Oil Co.Supreme Court of the United States · 1999
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3Cited by2 opinions
- James Valley Coop. Tel. Co. v. S.D. Network, LLCUnited States District Court · 2017
- James Valley Cooperative Telephone Company v. South Dakota Network, LLCDistrict Court, D. South Dakota · 2017