By Clark Calhoun and Andrew Yates (June 22, 2018, 6:07 PM EDT) -- The U.S. Supreme Court issued its decision in South Dakota v. Wayfair Inc.[1] on Thursday. The South Dakota law under review was the result of an intentional effort by South Dakota to pass a law with an "economic nexus" threshold for use tax collection purposes that would conflict with the "physical presence" standard imposed by the Supreme Court's 1992 decision in Quill Corp. v. North Dakota. By design, South Dakota lost before its state supreme court and appealed to the U.S. Supreme Court. South Dakota's gambit worked: in its decision, the court explicitly overruled Quill (and National Bellas Hess before it) and held that because of the taxpayers' "economic and virtual" connections with South Dakota, the "substantial nexus" requirement was satisfied, notwithstanding the taxpayers' lack of physical presence in the state....
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