What is Next?
Over the next 3 – 6 months, we will see states pass various forms of legislation in light of the Supreme Court Ruling. Those states with legislation already in place will most likely issue an effective date for remote sellers to register and collect sales tax. Companies must decide to register, collect and remit now or wait until each state chooses an effective date for each law. South Dakota must conclude the legal proceeding initiated in 2016 as currently there is an injunction in place.