On June 21, 2018, the United States Supreme Court issued its long-awaited decision in South Dakota v. Wayfair. In this case the Court ruled that South Dakota (and, by implication, all states) can make out-of-state retailers collect sales taxes on internet or other sales of goods and services into the destination state, even where the seller does not have “nexus” or a “physical presence” in the state.   Full Article