On 9 February 2023, the governor of the U.S. State of South Dakota signed Senate Bill 30 into law, which revises the criteria for remote sellers who must remit sales tax under the state’s economic nexus law. The law, which went into effect on 1 May 2016, was notably challenged in court, leading to the 2018 Supreme Court decision in South Dakota v. Wayfair Inc. that overturned the 1992 decision in Quill Corp. v. North Dakota that had effectively barred states from collecting sales tax on remote sellers without a presence in a state.
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