Recently, the South Dakota Sixth Judicial Circuit Court granted Wayfair’s motion for summary judgment, finding South Dakota’s remote sales tax statute, S.B. 106, unconstitutional under Quill v. North Dakota, 504 U.S. 298 (1992). South Dakota v. Wayfair, Inc., S.D. Cir. Ct., No. 32 Civ. 16-000092 (Mar. 6, 2017) (“Wayfair”).  The case appears to be headed directly to the South Dakota Supreme Court, assuming the state appeals.  As a brief recap, S.B. 106 requires retailers to collect and remit sales tax if they have annual sales exceeding $100,000 or 200 separate transactions in the state, regardless of physical presence. See our prior coverage The Possible Upshot of South Dakota’s Master Plan to “Kill Quill”.  The statute was purposefully designed to directly challenge the Quill physical presence standard.  As of our last report on Wayfair, the defendants had the case removed to the U.S. District Court for the District of South Dakota.  However, in January, the federal district court granted the state’s motion for remand to the South Dakota Sixth Judicial Circuit Court after determining that it lacked jurisdiction to hear the case.  This was a victory for the state as S.B. 106 specifically provides for fast-track litigation through the state court system.