New Sales Tax Economic Nexus Standard Affirmed in Groundbreaking U.S. Supreme Court Ruling

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair, Inc. case with a 5-4 majority decision overturning precedent set by Quill Corp. v. North Dakota (1992). The decision upheld South Dakota’s economic nexus law, which requires companies to collect sales tax when their sales or the number [...]