On 21 June 2018, the U.S. Supreme Court issued its decision in the case of South Dakota v. Wayfair Inc. concerning whether retailers can be required to collect sales taxes in states where they do not have a physical presence. The case follows a September 2017 South Dakota Supreme Court ruling against an economic nexus law introduced in 2016 that requires sellers without a physical presence in South Dakota to remit sales tax if sales exceeded certain thresholds. The South Dakota law was designed to be challenged so that it could reach the U.S. Supreme Court with the hope that...