This case isn't targeting mom and pop establishments. The SD law stated if a business does over $100k or 200 individual transactions in South Dakota, they must pay a 4.5% tax rate (base state tax, not local inclusive). Each individual state can now establish, or not, its own laws to varying degrees of the same. With the internet marketplace becoming greater, now holding a 11% marketshare, we're fooling ourselves if we didn't think this would become an end result eventually when the previous comparison ruling dealt with catalog sales. I hope the other states follow in similar fashion, if at all, as it's unreasonable to expect small scale online retailers to comply with locality taxes as well as
The real winner will probably be Intuit, expecting them to come out with the software to handle this newfound hot mess of tax collection.
What I find funny though, is nobody's mentioned yet that it was Roberts that again sided with the likes of Breyer, Sotomayor and Kagan in dissent, and it was RBG that went to the majority with Kennedy, Thomas, Alito and Gorsuch. Who would have thought Ginsberg would ever have sided with the conservatives on a 5-4 split? Certainly not me.