Today the United States Supreme Court announced it will hear the South Dakota challenge in the 1992 Quill decision. In South Dakota v. Wayfair, the South Dakota Supreme Court ruled the economic nexus standard for sales tax established by the South Dakota legislature as unconstitutional. South Dakota decided that sales tax nexus was established by meeting the minimum threshold of 200 total sales or $100,000 in total South Dakota transactions/sales. In Quill, sales tax nexus required substantial presence which is widely considered to be physical presence.
Contact a member of our state and local tax team to learn more or for assistance with your sales tax questions.