From The Article: "Yes, South Dakota, which prevailed in this decision, is currently exempting, from sales taxation, small businesses with $100,000 or less in s

From The Article: "Yes, South Dakota, which prevailed in this decision, is currently exempting, from sales taxation, small businesses with $100,000 or less in state sales or fewer than 200 individual transactions." Unless I'm miss-understating, this ruling makes every company that sells online subject to the local tax law in every state they make a sale in (for even small companies this can easily be most of the 48 continental US states). The concern is that every state will have different rules for exemptions and filling requirements, so even knowing if you are exempt and/or need to file is going to be a significant cost for a small businesses just to be sure they are in compliance... even if they owe no actual sales tax.