State tax nexus and the South Dakota v. Wayfair, Inc. case

On June 21, 2018, The United States Supreme Court ruled 5-4 in South Dakota v. Wayfair, Inc. whereby states can mandate that businesses, without a physical presence in a state with more than 200 transactions or $100,000 in-state sales, collect and remit sales taxes on transactions in the state. This decision overturned the Court’s 1992 decision in Quill v. North Dakota and 1967 decision in National Bellas Hess v. Department of Revenue of Illinois. Since the decision was handed