New Hampshire Says U.S. Supreme Court Must Adhere to Bellas Hess's Physical Presence Standards

New Hampshire Says U.S. Supreme Court Must Adhere to Bellas Hess's Physical Presence Standards

U.S. Supreme Court

New Hampshire Office of the Attorney General

New Hampshire Office of the Governor

The state of New Hampshire has filed an amicus brief with the United States Supreme Court supporting the respondents in South Dakota v. Wayfair Inc., writing that stare decisis requires the Court to adhere to Bellas Hess's physical presence requirements for sales and use taxes and that Congress has the power to change the physical presence requirements established by Bellas Hess and Quill.

The state of New Hampshire has filed an amicus brief with the United States Supreme Court supporting the respondents in South Dakota v. Wayfair Inc., writing that stare decisis requires the Court to adhere to Bellas Hess's physical presence requirements for sales and use taxes and that Congress has the power to change the physical presence requirements established by Bellas Hess and Quill.