The U.S. Supreme Court Nexus Required for State Taxation of Online Sales: But Questions Still Remain

by Otto S. Shill, III, Member, Jennings, Strouss & Salmon, P.L.C. Yesterday morning, the United States Supreme Court announced its highly anticipated decision in South Dakota v. Wayfair, __ U.S. __ (No. 17-494, 2018) in which it revisited the Court’s long-standing precedent that a state may only tax businesses that…