Internet sales-tax ruling will change the course of business

On June 21, the U.S. Supreme Court decided for the state in South Dakota v. Wayfair Inc., reversing two of the most significant court cases regarding sales and use tax, Quill and National Bellas Hess. In both Quill Corp. v. North Dakota and National Bellas Hess v. Department of Revenue of Illinois, it was decided that a retailer must have a physical presence in a state beyond just shipment of goods to a state to have nexus (a responsibility to collect and remit sales/use taxes).  However, in South Dakota v. Wayfair, the court decided that in today’s…