The United States Supreme Court abandoned its longstanding physical presence nexus standard for sales/use tax collection previously decided in Quill Corp. v. North Dakota, 504 U.S. 298 (1992) and National Bella Hess Inc. v. Department of Revenue of Illinois, 386 U.S. 753 (1967) with a decision announced last week in South Dakota v. Wayfair, Inc. et al.  Following South Dakota v. Wayfair, remote sellers with no physical presence in a state, but with substantial virtual and economic presence, can be compelled to collect sales/use tax without violating the commerce clause. Continue Reading Supreme Court Paves Way for Additional School Funding in South Dakota v. Wayfair, Inc.