Physical Presence Requirement Overturned by Supreme Court

On June 21, 2018, in a 5-4 decision, the U.S. Supreme Court (“Court”) issued an opinion in South Dakota v. Wayfair (U.S., No. 17-494), overturning its precedents in National Bellas Hess Inc. v. Department of Revenue of Illinois (1967) and Quill Corp. v. North Dakota (1992). The decision eliminated the decades-old “physical presence” requirement for sales and use tax nexus.