Question

Since the United States Supreme Court ruled in South Dakota v. Wayfair, States may pass legislation which requires business to collect Sales Tax from customers even though no Sales Tax Nexus would otherwise exisit.

Answer 1

Note : Since it is not clear in the question as to what is asked and since after reading the question it seems like the question either asks us to comment on the statement or state whether it true or false, we have assumed that to be the question and answered accordingly :

Yes, the statement is true.

Supreme court ruling in South Dakota v Wayfair provides that states may charge tax on purchases made from out-of-state sellers, even if the seller does not have a physical presence in the taxing state. The supreme court issued its decision on June 21, 2018 stating that the physical presence rule decided from Quill Corp. v. North Dakota was "unsound and incorrect" in the current age of Internet services. Due to the Supreme court ruling of Quill Corp. v. North Dakota, sales via electronic channels, particularly purchases from Internet vendors, had grown rapidly and the US Govt. has lost billions of tax due to the same.

Now due to the fact that states may impose taxes despite non-applicability of state nexus rules, states have begun implementing thresholds/limits on the basis of factors such as number of transactions and amount generated. Despite there being a lot of dissenting opinions, this ruling has gained a lot of popularity and support in the US.