The Impact of The Supreme Court?s Ruling in South Dakota v Wayfair
BigCommerce
JUNE 22, 2018
This week, the Supreme Court issued a long-awaiting ruling in South Dakota v Wayfair, Inc. Given the interest in this ruling and ongoing debate concerning its impact, we wanted to share our perspective with BigCommerce merchants. Background. In March 2016, South Dakota passed Senate Bill 106 (S.B. 106), which required sellers of goods or services into South Dakota that exceeded minimum thresholds to collect state sales tax at the time of purchase.
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