South Dakota helped create a new standard for economic nexus threshold with the groundbreaking South Dakota v. Wayfair, Inc. decision. Following that case, almost the entire country has followed suit and worked on adjusting how they collect and remit sales tax. Not every state or territory has completely mimicked South Dakota, and remote sellers in other areas will need to stay current on other requirements. But the South Dakota economic nexus threshold is definitely a common blueprint, which we have outlined below.
Source: SOVOS
