In South Dakota v. Wayfair Inc., the U.S. Supreme Court reversed precedent cases addressing collection standards and regulations for sales taxes. These two precedent cases held that an out-of-state retailer\u27s liability to collect and remit sales tax to the consumer\u27s respective state was contingent on whether the seller had a physical nexus in that state. Additionally, a collaboration among states led to the creation of the Streamlined Sales and Use Tax Agreement (SSUTA), which offered voluntary guidelines and policies to assist states in not only modernizing but maximizing sales tax collection amounts. This research paper utilizes quantitative analyses to examine the effects of South Dakota v. Wayfair Inc. and the SSUTA upon state sales tax collection amounts
