On June 21, 2018, the Supreme Court of the United States (SCOTUS) repealed a long-standing physical presence rule that for decades has protected remote sellers from being taxed by other states.

The Supreme Court found the physical presence rule to be “unsound and incorrect,” in South Dakota v. Wayfair, Inc. It also determined “economic and virtual” contacts between a business and a state to be sufficient grounds for nexus — the connection between a state and a business that triggers a tax[...]