South Dakota v. Wayfair

Because the physical presence rule of Quill is unsound and incorrect, Quill Corp. v. North Dakota, 504 U. S. 298, and National Bellas 2 SOUTH DAKOTA v. WAYFAIR, INC. Syllabus Hess, Inc. v.Department of Revenue of Ill., 386 U. S. 753, are overruled. Pp. 524.