The US Supreme Court decision on e-commerce concerns the possibility for states to apply sales taxes on e-commerce sales.
In 1992 this same court denied that possibility in the case - Quill Corporation vs. North Dakota - due to the “non-physical” presence of online retailers. But now after 26 years, with the proliferation of the digital economy to the levels that we know today, this decision is overruled and the South Dakota v. Wayfair, Inc. case sets a new landmark that might drastically change the reliance of shoppers on ecommerce.
The decision applies to any seller that delivered more than 100$000 Mio of goods or services into the South Dakota or made more than 200 separate transactions in the state in a year.
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