2018 was a big year for sales tax changes. Sales tax wonks will remember 2018 as the year the Supreme Court of the United States overruled the physical presence rule that for decades kept states from taxing remote sales. The court's decision in South Dakota v. Wayfair, Inc. (June 21, 2018) allows states to require a remote seller with "economic and virtual contacts" in the state (economic nexus) to collect and remit sales tax, even if it has no physical presence in the state.

This is a major disruptor for e-commerce, but it will take months if not years for the full ramifications of the decision to play out.

This can only mean one thing: 2019 will be just as impacted, if not even more subject to change, and the effect on e-commerce will be long-lasting.