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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. 这是一个关乎商业公平和地方政府资源的重要案件. ​Observers are analyzing where the justices might stand in South Dakota v. Wayfair, 该案件要求允许州和地方政府要求没有在州内实体存在的零售商——电子商务网站, for instance -- to collect sales tax. Such a decision would overturn a Supreme Court ruling from 1992 (Quill v. 北达科他州)，零售商不需要收取和缴纳销售税，除非他们在该州有实体店. 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. While a decision isn't expected until the end of June, 全国城市365足彩下载认为，有可能以四票推翻奎尔案的裁决, based on Tuesday's oral arguments and justices' comments. On the nine-member court, that would still leave a ruling overturning Quill one vote short, 但是，如果一项决定没有达到这一结果，同时仍能为城镇提供一些救济，可能会得到额外的支持. 

 

国家法律委员会发表了一份内部和外部来源的分析，分析了大法官们对此案的明显立场. "Based on oral argument the Court is likely to follow one of three paths. It could keep the physical presence test and not overturn Quill. 它可能会推翻Quill，并以经济联系测试取代(或增加)实体存在测试(如南达科他州的法律，该法律要求州外供应商只有在每年销售100美元时才能征税),000 worth of business or 200 separate transactions annually in the state). 最后, 它可以推翻Quill法案，允许各州要求所有州外的供应商征收销售税，无论他们在一个州做了多少生意." Hard projections regarding the outcome are difficult at this stage, 缴送工作说, 但是“推翻奎尔的四票并不太难(肯尼迪)。, 托马斯。, 金斯伯格, 和Gorsuch). Getting a fifth vote from Chief Justice Roberts or Justices Breyer, 阿利托, or Kagan as to an economic nexus test seems possible. Five votes to repudiate Quill with no replacement seems unlikely. 但大多数州和地方政府对经济联系测试没有意见." A CitiesSpeak博客 offers more context and analysis from the oral arguments. 《365体育足彩》, citing the National Conference of State Legislatures, points out that states lost an estimated $23.2012年，中国政府禁止从网上和目录上购买商品征收销售税.