Not every state is South Dakota.
Following the Supreme Court’s decision in South Dakota v. Wayfair, one of the smallest states in the country — South Dakota, ranked 46th in population and 47th in GDP — has unfortunately been allowed to define what it means to be a big business or a small business when it comes to corporate sales taxes. Now, overzealous bureaucrats across the country are rushing to use the court’s decision to beef up state tax revenue.
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