South Dakota v. Wayfair - US Supreme Court Decision

On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair, overturning the physical presence standard espoused in Quill v. North Dakota and National Bellas Hess v. Department of Revenue of Ill.

The Wayfair decision marks a stark change from traditional “physical” presence standard.  Physical presence is no longer the standard and the obvious inference is that more states will now adopt sales tax nexus thresholds subjecting more remote sellers to collect and remit sales tax.