Vallejos v Commissioner of Registration
The hearing on Vallejos' case began on 22 August 2011, and stretched out until the 24th. David Pannick represented the respondent, the Commissioner of Registration. During the hearing, the courtroom was packed to overflowing with lawyers, journalists, and other members of the public, who took up not just the seats in the public gallery, but also those for defendants and jury members (the latter being unoccupied as the case at hand was not a jury trial but a judicial review). Another hundred people watched the proceedings on a large-screen television in the lobby, while protestors both supporting and opposing Vallejos' case faced off outside the building without incident.
Quill Corp. v. North Dakota
South Dakota was the first state to complete its bill and establish the need for a Supreme Court judicial review. In October 2017, the state of South Dakota filed a petition for "certiorari" in the U.S. Supreme Court urging it to "abrogate "Quill"s sales-tax-only, physical-presence requirement". In the petition for "certiorari", under the case name "South Dakota v. Wayfair, Inc.", South Dakota noted that advances in computer technology have made it easier to determine appropriate sales tax based on the purchaser's location and requiring such "poses a minimal obstacle" in an era where retailers can easily tailor their online marketing based on customers' IP addresses. South Dakota argued that "Quill" should be overturned and that the case satisfied the Supreme Court's criteria for declining to overturn its previous ruling under the doctrine of "stare decisis". The Court agreed to hear the case in January 2018, with arguments heard in April 2018. The Court ruled in June 2018 on a 5-4 decision that the physical presence aspect of "Quill" was "unsound and incorrect" with the state of current technology, and overturned "Quill" along with the remaining parts of "National Bellas Hess".