There is US sale tax ‘nexus’ law change via the recent U.S. Supreme Court ruling; specifically online sales will much more easily be subjected to US sales tax. Also Canadian (and other non-US sellers) with no USA physical presence who previously did not have nexus in a state, may now find they have nexus for sales tax purposes.
Quill, which set a standard requiring substantial physical presence before a state could enforce the sales tax collection responsibilities on a seller, was overturned.
Companies will now need to consider:
While South Dakota v. Wayfair, Inc. related to online retailers, the ruling is not limited only to online retailers.