By Eric Olson (January 30, 2019, 3:48 PM EST) -- On June 21, 2018, in its South Dakota v. Wayfair Inc. decision,[1] the U.S. Supreme Court reversed its "physical presence" nexus test established over a quarter century earlier in Quill Corp. v. North Dakota.[2] In Wayfair, the court held that "economic nexus" arising from "economic and virtual contacts" with a state could trigger a sales tax collection obligation. Thus, an out-of-state seller without physical connection to a state can now be required to charge, collect, report and remit sales tax to such state. As expected, most states (over 35 to date) updated their nexus policies to take advantage of the revenue-collection opportunity created by the Wayfair sales tax economic nexus decision....