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Business Litigation Blog The U.S. Supreme Court Nexus Required for State Taxation of Online Sales: But Questions Still Remain June 22, 2018   Yesterday morning, the United States Supreme Court announced its highly anticipated decision in South Dakota v. Wayfair, 585 U.S. __ (No. 17-494, 2018) in which it revisited the Court’s long-standing precedent that a state may only tax businesses that establish “nexus” with a state by having a sufficient physical presence in that state. (See Quill Corp v. North Dakota, 504 U.S. 298 (1992)). Now the Court, in a 5-4 split decision, has concluded that physical presence is… Continue Reading SCOTUS nexus required for state taxation of online sales