id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-25107	Brinegar, Kole M.	Finding the Way: Substantial Nexus After Wayfair	2021	26	.pdf	application/pdf	12036	587	64	Quill Corp. v. North Dakota, 504 U.S. 298, 313 (1992). 2020] FINDING THE WAY 185 sales tax and use tax rates.212 Moreover, for the twenty-three states that are members of the SSUTA, harmonization of state sales tax is a requirement.213 Still, especially for start-ups and smaller remote sellers, if all state laws are not harmonized, the cost of compliance with different sales and use tax rates and nexus requirements of even a fraction of the 6,000 total taxing jurisdictions is daunting. The South Dakota Supreme Court found this law to be unconstitutional under the binding precedent of Quill.14 After granting certiorari, the U.S. Supreme Court overruled Quill and found the physical presence rule unsound.15	cache/inlawrev-25107.pdf	txt/inlawrev-25107.txt