Economic Nexus: The “New Normal” or the Demise of Quill?
IMPORTANT UPDATE: Since the original publication of this post, the South Dakota law, discussed in detail below, was challenged as unconstitutional. On June 21, 2018, the U.S. Supreme Court held in favor of the state in South Dakota v. Wayfair and overturned the physical presence standard – opening the door for other states to adopt […]