This is my take on it as well. I am very surprised by their ruling. Next there will be lawsuits on the level of sales and income on what constitutes “Sellers” that have to send states their taxes. Today, S Dakota says over 200 sales transactions in a year, or over 100000 in sales. You can bet those numbers will be adjusted downward before too long.
Omaha Nebraska is roughly 100 miles from the state line of S Dakota. If a car dealer in Omaha Nebraska sells five cars in a year to people that live in S Dakota, that would more than likely reach the 100k value. Realistically when looking at trucks, 2 or 3 sales in a year would reach that 100k level. Should that car dealer be required to send sales tax to S Dakota? What does S Dakota do for him and his business? Why should S Dakota be able to force him with the threat of govt to act as their revenue agent?
This issue has not been resolved by a long shot. The courts should have left this the way it was. They should have told S Dakota to take their grievance to the Congress and have their representatives enact a new law.