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期待已久的 口头辩论 在美国之前就已经结束了.S. Supreme Court this week in a vital case for business fairness and local government resources. 观察人士正在分析法官们在南达科他州诉肯尼迪案中的立场. Wayfair, a case asking that states and local governments be allowed to require retailers with no in-state physical presence -- e-commerce websites, 例如，征收销售税. 这样的决定将推翻最高法院1992年的一项裁决(Quill v. North Dakota) that retailers didn't need to collect and remit sales taxes unless they had an in-state physical presence. 的 enormous growth of e-commerce since then has earned it new scrutiny; it's now a $450 billion-per-year sector, 根据 50号公路的覆盖范围 的情况下. 而最终决定预计要到6月底才会做出, the National League of Cities believes there is the potential for four votes for overturning the Quill decision, 基于周二的口头辩论和法官的评论. 在九人法庭上, 这仍然会使推翻奎尔的裁决少一票, but there may be additional support for a decision that stops short of that result while still providing some relief for cities and towns. 

 

NLC released an analysis from in-house and external sources of the justices' apparent stances on the case. “根据口头辩论，本院可能采取以下三种途径之一. 它可以通过物理存在测试而不推翻奎尔. It could overturn Quill and replace (or add to) the physical presence test an economic nexus test (like the South Dakota law which requires out-of-state vendors to collect tax only if they annually conduct $100,每年在该州有价值2000美元的生意或200笔单独的交易). 最后, it could overturn Quill and allow states to require all out-of-state vendors to collect sales tax no matter how much (or little) business they do in a state.“在这个阶段，很难对结果做出准确的预测, 缴送工作说, but "it is not too difficult to count four votes for overturning Quill (Kennedy, 托马斯。, 金斯伯格, 和Gorsuch). 获得首席大法官罗伯茨或大法官布雷耶的第五票, 阿利托, 或者卡根关于经济联系的测试似乎是可能的. 在没有替代者的情况下，五票否决奎尔似乎不太可能. But most states and local governments would be fine with an economic nexus test." A CitiesSpeak博客 从口头辩论中提供更多的背景和分析. 《365足彩下载》, 引用全国州议会会议的说法, 指出各州损失了大约23美元.3 billion in 2012 from being prohibited from collecting sales tax from online and catalog purchases.