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History and Decision - SD v. Wayfair

South Dakota v. Wayfair is a decision that has turned the Sales Tax world on its ear. It gave states the power to legislate out of state sellers' responsibility to collect sales tax from in-state customers. South Dakota implemented economic nexus standard in March of 2016. The intent of the bill was to stir up just enough of an uproar to eventually force the Supreme Court of The United States to reconsider the findings of the 1992 SCOTUS case Quill v. North Dakota. The Qu

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