By John Paek and Drew Hemmings ( March 2, 2018, 8:02 PM EST) -- Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v. Wayfair Inc.[1] Granting cert in Wayfair means that the Supreme Court may be willing to overturn precedent that, for over 50 years, has provided and continues to provide a bright-line physical presence nexus standard applicable to states' ability to impose sales and use taxes.[2] The U.S. retail economy and its transition from brick-and-mortar storefronts to e-commerce retailers have thus been shaped by the expectation that physical presence within a taxing state is required before that state may impose sales or use taxes on a retailer....
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