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Wayfair, Inc., 585 U.S. 162 (2018)","url":"https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf"}],"read_at":"2026-10-15"},"sha256":"33c39efd9c6a9198c3bf45914e2f13b4bb2d90a13296fb59f6efc8dc8d659f4c","fields":["affected_business","decision","obligation","risk","action","deadline","verification"],"affected_business":["Online retailer","SME"],"applies_when":"Remote sellers whose sales into a state exceed that state's economic nexus threshold.","decision":"States may require remote sellers without physical presence to collect sales tax (South Dakota v. 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