The supreme court, of the corporate United states, hands down (Federal enclave of) South Dakota v. Wayfair overturning Quill Corporation v. (Federal enclave of) North Dakota: Under the “Dormant Commerce Clause Doctrine,” a corporation IS subject to state income taxes even if it does not have a physical presence in that state.
NOTE: Clarence Thomas, associate justice of the supreme court, switched his position between the two decisions.
[added 1/2/2026]
Subsequent Events:
Authority:
“Law of the Jungle”
ccc-2point0.com/preface
References:
South Dakota v. Wayfair, Inc. – Wikipedia
https://en.wikipedia.org/wiki/South_Dakota_v._Wayfair,_Inc.