On June 21, 2018, the Supreme Court of the United States handed down a historic decision in the sales and use tax nexus case South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018).
The 5-4 ruling overturns physical presence standards upheld in previous cases, such as Quill Corp. v. North Dakota, 504 U.S. 298 (1992) and National Bellas Hess, Inc. v. Department of Revenue of Illinois, 386 U.S. 753 (1967), where a business had to have a physical presence