{"id":1535,"date":"2018-07-04T13:28:13","date_gmt":"2018-07-04T13:28:13","guid":{"rendered":"https:\/\/wcginc.com\/?p=1535"},"modified":"2026-01-26T16:37:23","modified_gmt":"2026-01-26T16:37:23","slug":"sales-tax-update-south-dakota-v-wayfair","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/sales-tax-update-south-dakota-v-wayfair\/","title":{"rendered":"Sales Tax Update: South Dakota v. Wayfair"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5bde6ca9e8\" class=\" wd-rs-68b5bde6ca9e8 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><b>Wayfair decision changed sales tax rules:<\/b> Online retailers can now be required to collect sales tax even without a physical presence in the state.<\/li>\n<li><b>From physical presence to substantial nexus:<\/b> States can define \u201csubstantial nexus\u201d using criteria like $100,000 in sales or 200 transactions per year.<\/li>\n<li><b>Leveling the playing field:<\/b> Online sellers no longer have a competitive advantage over brick-and-mortar stores regarding sales tax collection.<\/li>\n<li><b>Retailers act as tax collectors:<\/b> Sales tax is technically the consumer\u2019s obligation; retailers collect and remit it as fiduciaries.<\/li>\n<li><b>Quill vs. Wayfair:<\/b> Quill allowed tax collection only with physical presence; Wayfair recognized modern eCommerce realities and removed that safe harbor.<\/li>\n<li><b>Sales tax compliance tools:<\/b> Services like Avalara and TaxJar help online sellers calculate and remit sales tax correctly.<\/li>\n<li><b>Sales tax amnesty programs:<\/b> Some states offer relief for businesses that voluntarily report past uncollected sales tax to avoid heavy penalties.<\/li>\n<\/ul>\n<\/div>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673346a79cfb7\" class=\" wd-rs-673346a79cfb7 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The United States Supreme Court in a 5-4 decision (aren\u2019t they all 5-4 decisions, usually along party lines?) in\u00a0<em>South Dakota v. Wayfair<\/em>\u00a0(<a href=\"https:\/\/www.supremecourt.gov\/opinions\/17pdf\/17-494_j4el.pdf\" target=\"_blank\" rel=\"noopener\">full opinion<\/a>)<em>,<\/em>\u00a0the sales tax nexus landscape changed dramatically. Until then, Amazon retailers and other online resellers were partially safe as a result of the 1992\u00a0<em>Quill v. North Dakota<\/em>\u00a0decision where the Court required nexus through physical presence before states could demand sales tax collection.<\/p>\n<p>We say partially safe since FBA (fulfilled by Amazon) online retailers have sales tax nexus based on the physical presence of Amazon warehouses. Fruit of the poisonous tree stuff. One month your inventory is in California being sold to California customers, and as such you needed to collect sales tax. Next month, your inventory is in Nevada being sold to the same California customers, and now you don\u2019t have a physical presence and therefore do not need to collect sales tax.<\/p>\n<p>That way of thinking remains, but the Wayfair decision paves the way for the states to define nexus differently allowing them to collect sales tax from outsiders.<\/p>\n<p>As a side note, are we the only ones who thought we gave the Dakotas to Canada\u2026 like a two-for-one deal? Instead, North and South Dakota are the crown jewels in landmark sales tax decisions\u2026 1992 and now 2018. 1992\u2026 back when Baby Got Back by Sir Mix A Lot and End of the Road by Boyz II Men were number ones! We still crack up at the \u201cLA face with an Oakland booty\u201d lyric. The internet was also an infant being primarily an email mechanism and some light research conduits- eCommerce did not exist as we know it today.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673346bb9c0ed\" class=\" wd-rs-673346bb9c0ed wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Sales_Tax_Nexus\"><\/span>Sales Tax Nexus<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Sales tax nexus, from the Quill case, was defined as physical presence, which in itself has been defined and redefined by states in an attempt to enforce nexus on certain businesses. But with Wayfair, the Court changed this to \u201csubstantial nexus.\u201d So, they\u2019ve made it subjective in a sense and they\u2019ve changed presence to nexus, which is more abstract and fuzzy. This was intentional to give states wide latitude in shaping their own worlds. For example, South Dakota defines substantial nexus as-<\/p>\n<ul>\n<li>Sell more than $100,000 in a year<\/li>\n<li>Have 200 or more separate transactions for the delivery of goods or services<\/li>\n<\/ul>\n<p>We commonly call these numeric thresholds \u201cbright line\u201d definitions, or in this application bright line nexus. Trip this wire, boom, sales tax.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673346d2a9113\" class=\" wd-rs-673346d2a9113 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Is_this_Way_Unfair\"><\/span>Is this Way Unfair?<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Nice play on words, huh?! Wayfair, Wayunfair. Whatever\u2026 we think it\u2019s funny. Short answer, No, it is not unfair to online retailers. What was unfair was that online retailers had a competitive advantage over Wal-Mart, Best Buy and other brick-and-mortar retailers based on sales tax nexus. Buy a vacuum online, no sales tax. Buy the same vacuum at Wal-Mart, sales tax. We believe in free enterprise provided the playing fields are level.<\/p>\n<p>Don\u2019t forget that sales tax is actually your tax obligation as a consumer. An online retailer is not charging you a sales tax. The retailer is merely collecting your tax obligation on your behalf as a fiduciary and remitting it to the sales tax peeps. Yeah, our laws don\u2019t trust that we as consumers will record all the transactions and make payment.<\/p>\n<p>Justice Kennedy wrote\u00a0<a href=\"https:\/\/www.supremecourt.gov\/opinions\/17pdf\/17-494_j4el.pdf\" target=\"_blank\" rel=\"noopener\">the decision\u00a0<\/a>in Wayfair, which quotes in part, \u201cIn effect, Quill has come to serve as a judicially created tax shelter for businesses that decide to limit their physical presence and still sell their goods and services to a State\u2019s consumers.\u201d The Court also stated in reference to Amazon surpassing Wal-Mart as the largest retailer, \u201cWhen it decided Quill, the Court could not have envisioned a world in which the world\u2019s largest retailer would be a remote seller.\u201d<\/p>\n<p>Wayfair and Wayunfair, hopefully state and local governments can fix some of those darn potholes.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673346dbbe578\" class=\" wd-rs-673346dbbe578 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Sales_Tax_Consultants\"><\/span>Sales Tax Consultants<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>WCG (formerly Watson CPA Group) refers clients to Avalara and\u00a0<a href=\"https:\/\/www.taxjar.com\/\" target=\"_blank\" rel=\"noopener\">TaxJar.com<\/a>\u00a0for their sales tax calculation and remittance needs. TaxJar.com is one of the new kids on the block, and does a wonderful job implementing sales tax collection systems. Avalara is old and established, and they also wrote one of the best articles on the Amazon sales tax issue. While it is now outdated due to the\u00a0<em>Wayfair v. North Dakota<\/em>\u00a0case, it is a good read nonetheless-<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; el_id=&#8221;getting-started&#8221; css=&#8221;.vc_custom_1728658184377{padding: 30px !important;background-color: #F4F1E8 !important;border-radius: 10px !important;}&#8221; woodmart_css_id=&#8221;67093aa4d95c5&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzA5M2FhNGQ5NWM1Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;4\/12&#8243;][vc_single_image image=&#8221;44295&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; parallax_scroll=&#8221;no&#8221; woodmart_inline=&#8221;no&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;8\/12&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-688c9e4e0fb7e\" class=\" wd-rs-688c9e4e0fb7e wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\">Avalar's FBA Article<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Check out this FBA Seller\u2019s Guide for important information on sales tax.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31d0640358d\" class=\"  wd-button-wrapper text-left\"><a href=\"\/wp-content\/documents\/FBA-Avalara.pdf\" title=\"\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Learn More<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673346e7a6f5d\" class=\" wd-rs-673346e7a6f5d wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Sales_Tax_Amnesty\"><\/span>Sales Tax Amnesty<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>What do you do if you are an online reseller and you\u2019ve determined that you should have been collecting sales tax, but failed to do so. The penalties for non-compliance are steep and the statute of limitations in most states is virtually unlimited. We\u2019ve seen businesses file bankruptcy because of a sales tax bill. Recall that when you pay $5 for a drink, the bar is indirectly charging you sales tax- you don\u2019t see it or feel it, but they determine the selling price (let\u2019s say $4.83) by backing out the sales tax obligation. In other words, just because they didn\u2019t collect a sales tax per se doesn\u2019t mean they (you) don\u2019t have a sales tax obligation.<\/p>\n<p>We attended a lecture from Peisner Johnson, who is a sales tax consulting firm established in 1992 (ironically the same year as Quill). They introduced the benefits and pitfalls of the Multi-state Tax Commission (MTC)\u2019s position on sales tax. Certain states got together and basically said, \u201cif you come clean we\u2019ll only slap your wrist. If we find out on our own, you\u2019re getting spanked hard.\u201d Here is the slide deck from that presentation. Enjoy-<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; el_id=&#8221;getting-started&#8221; css=&#8221;.vc_custom_1728658184377{padding: 30px !important;background-color: #F4F1E8 !important;border-radius: 10px !important;}&#8221; woodmart_css_id=&#8221;67093aa4d95c5&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzA5M2FhNGQ5NWM1Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;4\/12&#8243;][vc_single_image image=&#8221;44014&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; parallax_scroll=&#8221;no&#8221; woodmart_inline=&#8221;no&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;8\/12&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-688dab1268dcc\" class=\" wd-rs-688dab1268dcc wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\">MTC Webcast Slidedec<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn more about the Multi-State Tax Commission&#8217;s strategy for sales tax compliance and discover how it impacts online resellers.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31d064035ee\" class=\"  wd-button-wrapper text-left\"><a href=\"\/wp-content\/documents\/TJ-PJCo-SlideDeck.pdf\" title=\"\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Learn More<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5be1931445\" class=\" wd-rs-68b5be1931445 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title faqs-wrap \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_a_substantial_nexus\"><\/span>What is a substantial nexus?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A state-defined connection, such as sales thresholds or number of transactions, that triggers sales tax obligations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_all_online_sellers_have_to_collect_sales_tax_now\"><\/span>Do all online sellers have to collect sales tax now?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Only if they meet the substantial nexus thresholds set by each state.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Why_was_the_Quill_decision_overturned\"><\/span>Why was the Quill decision overturned?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quill relied on physical presence, which no longer reflects modern online commerce.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_collecting_sales_tax_unfair_to_online_sellers\"><\/span>Is collecting sales tax unfair to online sellers?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, it levels the playing field with brick-and-mortar stores.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_tools_help_with_sales_tax_compliance\"><\/span>What tools help with sales tax compliance?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Avalara and TaxJar provide automated sales tax calculation and remittance solutions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_happens_if_I_didnt_collect_sales_tax_before_Wayfair\"><\/span>What happens if I didn\u2019t collect sales tax before Wayfair?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You may face penalties, but some states offer voluntary disclosure or amnesty programs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Are_sales_taxes_the_retailers_or_consumers_responsibility\"><\/span>Are sales taxes the retailer\u2019s or consumer\u2019s responsibility?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Consumers owe the tax, but retailers collect and remit it on their behalf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_are_%E2%80%9Cbright_line%E2%80%9D_nexus_thresholds\"><\/span>What are \u201cbright line\u201d nexus thresholds?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Clear numerical standards, like $100,000 in sales or 200 transactions, that determine when sales tax must be collected.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Does_Wayfair_apply_to_Fulfilled_by_Amazon_FBA_sellers\"><\/span>Does Wayfair apply to Fulfilled by Amazon (FBA) sellers?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, even FBA sellers can have nexus if inventory or sales meet state thresholds.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_row_inner equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; el_id=&#8221;getting-started&#8221; css=&#8221;.vc_custom_1728658184377{padding: 30px !important;background-color: #F4F1E8 !important;border-radius: 10px !important;}&#8221; woodmart_css_id=&#8221;67093aa4d95c5&#8243; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzA5M2FhNGQ5NWM1Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243;<\/p>\n","protected":false},"author":6,"featured_media":44312,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Sales Tax Nexus South Dakota v. Wayfair - WCG CPAs<\/title>\n<meta name=\"description\" content=\"Sales tax nexus from the Quill case was defined as &quot;physical presence.&quot; But with Wayfair, the Court changed this to &quot;substantial nexus.&quot;\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wcginc.com\/blog\/sales-tax-update-south-dakota-v-wayfair\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sales Tax Update: South Dakota v. 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