The Supreme Court ruling on South Dakota v. Wayfair, Inc. has drastically changed sales tax compliance for most states. Previously, a taxpayer generally had to be physically present in a state to have nexus (substantial connection), which triggered a requirement to collect and remit sales tax within the state. South Dakota v. Wayfair, Inc. established economic nexus, which does not require that a business be physically present. Each state has created their own guidelines for what triggers economic nexus. The most stringent requirement among the states is $100,000 in qualifying sales and 200 separate transactions. Thus, if an out-of-state business has more than $100,000 in qualifying sales or 200 sales transactions to any one state, then there may be a sales tax filing requirement.