Perry: South Dakota v. Wayfair will reach beyond online retailers
In the landmark case of South Dakota v. Wayfair, the Court held that a state can impose a sales tax collection and remittance requirement on a company even if it has no physical presence in that state. While Wayfair dealt with online retailers of tangible goods, the overruling of the physical presence requirement can potentially impact any company, not just online retailers of tangible goods.