2018 decision

In 2018, the U.S. Supreme Court made a landmark decision in the case of *South Dakota v. Wayfair, Inc.* The Court ruled that states could require online retailers to collect sales taxes even if the seller does not have a physical presence in that state. This overturned a previous ruling from 1992, allowing states to address the growing e-commerce market effectively. The decision aimed to level the playing field for local businesses and generate tax revenue necessary for public services. This was significant as it recognized the changing landscape of retail in the digital age.