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<p>[QUOTE=&quot;justafarmer, post: 3746656, member: 3926&quot;]Actually the South Dakota v Wayfair economic threshold is $100,000.00 in sales or 200 sales transactions. The Court ruled interstate commerce conducted within a state of this amount is sufficient for establishing substantial nexus.&nbsp; While the Court ruling did establish a bright line concerning nexus equal to or above this amount of commerce exactly what amount of commerce where substantial nexus is created is still a gray area. Each individual state is free to adopt any threshold they choose. While most states have chosen to adopt the South Dakota threshold; some have adopted a larger one. None that I am aware has chosen to adopt a threshold smaller and I doubt any will. But it is possible. If a states does establish a smaller threshold - I&#039;m sure it would be challenged in court. That&#039;s when the true bright line would be established.[/QUOTE]</p><p><br /></p>

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