The Institute for Policy Innovation (IPI) and four other free market organizations today filed an amicus brief in the landmark internet sales tax case of South Dakota v. Wayfair, which will be heard by the Supreme Court on April 17th. The brief argues that the Court should preserve limits on state power to regulate beyond their borders and reject South Dakota’s aggressive attempt to seize for themselves the power to tax businesses located all across the country. IPI is joined in the brief by the National Taxpayers Union Foundation, FreedomWorks, Americans for Prosperity, and Freedom Partners Chamber of Commerce.
The groups are represented by Paul Clement, Erin Murphy, and Matthew Rowen of the law firm Kirkland & Ellis. Clement is a former Solicitor General of the United States and one of the most prominent private practice Supreme Court litigators in the country, having argued such landmark cases as NFIB v. Sebelius and McDonald v. Chicago. He also has written extensively about internet sales tax legislation like the “Marketplace Fairness Act” and its failure to meet constitutional standards of due process.