South Dakota v. Wayfair, Inc.

E2239999 UNEXPLORED

South Dakota v. Wayfair, Inc. is a landmark 2018 U.S. Supreme Court decision that overturned the physical-presence rule for state sales tax collection, significantly expanding states’ power to tax online and remote sellers under the Dormant Commerce Clause.

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Dormant Commerce Clause → keyCase → South Dakota v. Wayfair, Inc. ⓘ