In a narrow 5-4 ruling this June, the Supreme Court of the United States overturned a landmark precedent in the e-commerce sales tax debate, thereby striking down a law that previously only mandated that companies with a physical presence in a state must collect and remit sales tax. The court, however, did not rule on the case at hand, instead pushing it back to the South Dakota Supreme Court to decide whether a 2016 law was constitutional.
That law set a threshold on sales tax collection for out-of-state sellers who do more than $100,000 worth of business or process more than 200 transactions in the state.