On June 21, 2018, the U.S. Supreme Court ruled in favor of South Dakota in a landmark nexus case, South Dakota vs. Wayfair, which overturned a previous law that required a physical presence within the state before the burden of collecting sales taxes could be imposed on a seller. The ruling triggered waves of sales tax rules changes across the country and introduced new layers of compliance complexity that continue to proliferate. What happened after the case in the past 5 years?
Source: Vertex