by Dennis Crouch
Important non-patent Supreme Court case for businesses operating online:
South Dakota v. Wayfair, Inc (Supreme Court June 21, 2018)
Holding: The “physical presence” rule of Quill Corp. v. North Dakota, 504 U. S. 298 is overruled. While states may not impose undue burdens on interstate commerce, the constitution does not prohibit taxation of activities having “substantial nexus with the taxing State” that are non-discriminatory, fairly apportioned, and related to services provided by the state.