Taxation and Constitutional Law: Amicus Brief to U.S. Supreme Court regarding Sales Taxation by States
Verrill represented the National Auctioneers Association as amicus curiae in the U.S. Supreme Court case South Dakota v. Wayfair, Inc. The case presented the issue of whether states could require out-of-state sellers to collect and remit state sales taxes, even where the seller lacks any physical presence in the taxing state. 138 S.Ct. 2080 (2018).