Summary: We discuss the aftermath of the South Dakota vs Wayfair case and how it has invariably created the so-called economic nexus. This essentially means that the state can now require online sellers to collect state sales tax for online purchases, even if the seller doesn’t have a physical presence (e.g. an office or a warehouse) in that state. In South Dakota, the economic nexus threshold has been placed at 200 online purchases or $100k in revenue.
