Guessing Game: How Will Justices Rule in Digital Sales Tax Tiff?

It’s an exercise in reading tea leaves to pin down the U.S. Supreme Court justices’ positions in any case.

Nevertheless, individual ideological leanings and prior opinions might shed light on how the highest judges of the land might come down in South Dakota v. Wayfair. As the high court hears oral argument April 17, retailers, practitioners, and government officials across all states are making predictions in what many consider the “tax case of the millennium,” which could shift how online sales are taxed nationwide.

Several illustrative Supreme Court cases and sources tell Bloomberg Tax that Quill Corp. v. North Dakota ...