Since June 21, 2018, all tax practitioners, and particularly those focusing on state and local tax matters, have been discussing, reading, writing and contemplating about the biggest event in state tax jurisprudence in almost 30 years. The U.S. Supreme Court finally agreed to hear a state tax case, South Dakota v. Wayfair, and, in doing so, overturned the long-established concept that some sort of physical presence was required in order to impose a sales tax collection obligation.

This article originally appeared in The Mid-Market Report.