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HOME --> Bipartisan Sens/Reps; ACMA; NetChoice Urge SCOTUS to Deny Cert in SD

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Bipartisan Sens/Reps; ACMA; NetChoice Urge SCOTUS to Deny Cert in SD

Dear Catalog & E-commerce Industry Members:

A flurry of amicus curiae briefs, including one from the ACMA, were filed on December 7th before the Supreme Court in South Dakota, all urging the Court to deny a petition for a Writ of Certiorari​. Below are some highlights with links to the actual filings.

  • ACMA: “In 2017, the inherent complexity of the process of complying with sales and use taxes in the United States remains burdensome. In many ways, the nationwide sales and use tax system has actually become dramatically more complex….Absent real simplification of the collection process, technology cannot overcome the nature of the fundamental burden on mail order sellers with customers in multiple states and local jurisdictions.”
  • Rep. Robert Goodlatte (R-VA), Chair of the House Committee on the Judiciary, Sen. Ron Wyden (D-OR), Rep. F. James Sensenbrenner, Jr. (R-WI), Rep. Anna G. Eshoo (D-CA), Sen. Michael S. Lee (R-AZ), and Rep. Steven J. Chabot (R-OH): “Petitioner seeks to have the Court take this authority from Congress and impose a judicial mandate that for the first time ever would require a vendor residing in another State to collect use tax from its customers in a State in which it has no substantial physical presence. Were the Court to do so, it would have to .. overrule its prior decisions in Quill Corp. v. North Dakota and National Bellas Hess v. Illinois,  as well as a long, consistent line of authorities upon which the decisions in those cases rest, and, ultimately, sanction States taxing and regulating the conduct outside of their borders of persons with no physical presence in the State by seeking to tax or regulate that conduct. In short, Petitioner in this case asks the Court to authorize ‘regulation without representation,’ contrary to Constitutional tradition.”
  • ​NetChoice: “The Quill standard allows internet start-ups, as well as small and medium-sized online and brick-and mortar businesses, to exist. It protects them from regulatory burdens that would be both crippling and unfair, and allows them to grow. It provides them with consistency in understanding the tax regulatory framework they must follow….If this Court were to overrule Quill, tens of thousands of small businesses and tens of millions of customers who rely upon their staying in business will be adversely affected.​”  ​​
  • Wayfair, Inc.,, Inc., & NewEgg, Inc.: “[South Dakota] seeks to enlist the United States Supreme Court to provide what amounts to an advisory opinion on a barren factual record, contrary to this Court’s proper constitutional role and its carefully-circumscribed jurisdiction. In the process, the State runs roughshod over principles of stare decisis, disregards significant concerns of retroactive liability, and fails to establish facts sufficient for this Court to evaluate the complex and delicate balance between the burdens of imposing nationwide sales and use tax obligations on interstate businesses, on the one hand, and the States’ interest in requiring companies located beyond their borders to serve as the States’ use tax collectors, on the other.”

Links to Other Amici Urging Cert Denial

Briefs in Support
While our little TruST coalition has had oversized success as you will see from the attached pleadings, we could be so much more aggressive with additional funding from a larger pool of companies.​ Case in point: While you can see seven briefs filed on our side of the argument, there were twice as many briefs urging SCOTUS to grant certiary filed on November 1st and 2nd. Click here to access the SCOTUS web page showing all filings.

Greater funding can help us put up a better fight against other states and the our adversaries seeking to rewrite the Quill precedent. Please click here to make your donation to ACMA’s Quill Defense Fund today.

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Lynn Noble

President & Executive Director

New Member Development & Acquisition; Postal Affairs

Lynn Noble is ACMA’s Vice President, Industry Relations, having joined the ACMA in May 2015, following an extensive direct marketing career in private industry as well as the US Postal Service. He is responsible for leading the membership development efforts for the ACMA through new member acquisitions and providing enhanced member value.

Throughout his career, Lynn has held key marketing & sales positions with several leading direct marketers, as well as several high-level management positions with the US Postal Service.

In 2009, at the request of the ACMA, the US Postal Service initiated a new position of Catalog Manager to lead the Service’s efforts to stabilize and grow the catalog industry. Lynn returned to the USPS to lead those efforts and was instrumental to developing a stronger industry partnership between the Postal Service and the catalog industry. Serving as the product manager for catalogs, Lynn helped to raise the awareness of catalog-specific business challenges within the executive ranks of the USPS. During his tenure, the ACMA and catalog companies enjoyed a collaborative and progressive environment that produced more stabilized rates and inclusion in key USPS promotional opportunities.

Just prior to joining the ACMA Lynn was the USPS’s Manager, Strategic Account Operations, leading a team of senior sales professionals who focused exclusively in the Catalog, Mail Order, and E-commerce arena. In addition to his Postal positions, Lynn previously held key positions with leading direct marketing companies, including Cox Target Media, Market Logic, Catalina Marketing,, and Advantage Direct.

Paul Miller

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Named Vice President & Deputy Director in January 2010, Miller came to the ACMA following a lengthy career of more than two decades following the catalog/multichannel/e-commerce/retail businesses. Reporting to ACMA president & executive director Hamilton Davison, Miller oversees marketing and communications, membership development, and organizes and oversees ACMA’s National Catalog Forum, while working with Davison on most of ACMA’s postal-related efforts.

Miller started his career as a reporter with Catalog Showroom Business, following a form of retailing that was led by the likes of the Service Merchandise and Best Products retail chains.

After several years of editor/reporter roles with business magazines that followed the toy and gift industries, Miller was named associate editor of Catalog Age magazine (now Multichannel Merchant) in 1986. He rose up the ranks at Catalog Age over the next 18 years to be the magazine’s senior news editor.

Beginning in the late ’80s, Miller became Catalog Age’s postal beat reporter, where he’d follow key postal events and pull out the key catalog mail-related issues for readers. During that time, he attended many Mailers Technical Advisory Committee (MTAC) meetings and National Postal forums.

After leaving Catalog Age in 2004, Miller consulted with several catalogers and multichannel suppliers for a time, he was named news/website editor at Commercial Property News. Less than a year later, he was asked to take the reigns at Catalog Success (now All About ROI) where he served as editor-in- chief from 2006 till the end of 2009.


Mike Plunkett

President & Executive Director

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ACMA appointed Michael K. Plunkett as its President and Executive Director in January 2024, succeeding founder Hamilton Davison. Mr. Davison moved on to own and run a company. Mr. Plunkett brings years of executive leadership experience having been the President and CEO of the Association for Postal Commerce (PostCom) since 2017.  In the newly-formed dual role, he will continue his current role with PostCom and the two organizations will operate separately.

During his tenure, PostCom has continued to lead the mailing and shipping industry on policy and regulatory matters and to work with Government agency partners to advance issues of importance to members. Mr. Plunkett is also President of the Delivery Technology Advocacy Council, a nonprofit launched in 2020 to concentrate on delivery and logistics technologies.

Prior to PostCom, Mr. Plunkett accumulated more than 25 years Postal experience with the United States Postal Service in numerous executive roles in operations, marketing, product development and pricing.  As a leader within the Postal Service’s management team, Mr. Plunkett developed a well-earned reputation for innovation by leading efforts to develop pricing agreements for domestic services and in the development of the forever stamp and the priority mail flat rate box.

Mr. Plunkett has testified on pricing and policy issues before the Postal Regulatory Commission and Congressional subcommittees.  He has authored and presented papers on postal policies, economics, and operations for National and International conferences.

Mr. Plunkett holds Masters Degrees in Business from the Wharton School at the University of Pennsylvania and the Massachusetts Institute of Technology, where he was a Sloan Fellow. He earned a Bachelor Degrees in Economics and Finance from the Pennsylvania State University.