On June 21, 2018 the United States Supreme Court issued the much anticipated decision in the case of South Dakota v. Wayfair. In short, the Court held that the physical presence rule for creating Sales Tax nexus (i.e. online sales tax) that was established in earlier decisions, Quill Corp. v. North Dakota and National Bellas…

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On April 17th, the United States Supreme Court heard oral arguments in the case of South Dakota v. Wayfair, Inc. In this case, the Court will decide whether it should overturn the physical-presence limitation established in the 1992 case, Quill Corp. v. North Dakota. In that case, a previous court held that the Constitution’s Commerce…

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