South Dakota State Court Rules “Economic Presence” Nexus Law Unconstitutional, Enjoins Enforcement

by Matthew Schaefer
On March 6, 2017, the South Dakota Circuit Court for the Sixth Judicial Circuit ruled that the state’s “economic presence” nexus law (SDCL 10-64-1 et seq.) is unconstitutional. The Court entered an Order Granting Defendants’ Motion for Summary Judgment on the complaint filed by the State of South Dakota against Internet retailers Wayfair Inc., Overstock.com, Inc. and Newegg Inc.Read the full article