In June of 2018, the U.S. Supreme Court ruled 5-4 on the South Dakota v. Wayfair case. This overturned the 1992 decision in Quill v. North Dakota and allowed states to mandate businesses that did not have a physical presence in a state to collect and remit state and local sales and use taxes. The South Dakota case included minimum activity necessary for the imposition of the state’s sales tax laws on the remote business, and, as a result of the case, states have set their own minimum standards. In North Dakota, a “remote” business – one without a physical presence in the state - that has made $100,000 in taxable sales in the state in the current or prior year must collect and remit state and local sales taxes. Since the Wayfair decision, North Dakota has collected just over $82 million from remote sellers.