Scenario: OrganicDuds.com is an online retailer with its headquarters located in Portland, Oregon. The company sells organic, compostable specialty clothing and shoes for women and men of discerning taste. Individuals email the company their body measurements, color preferences, a full body photo, and any specific needs, e.g., business attire or formal wear.

Based on the information sent by the client, OrganicDuds selects and mails the client a box of curated clothing, the client picks what he or she likes, and mails back any items not chosen.

OrganicDuds also offers one-on-one clothing counseling online or over the phone, with a personal designer and a tailor, for a quarterly or yearly subscription fee.

Additionally, the company sells an app that monitors the users weight, height, and body mass index. The app also keeps track of the users location and the time of year, and sends suggested changes in styles, sizes, colors, etc., based on the season and/or changes in the customers body identified by the app.

All sales are made through OrganicDuds website; the company has no physical stores.

Assume that as of Dec. 15, 2019, OrganicDuds.com made $110,000 worth of sales of clothing, counseling services, and apps to South Dakota residents. The company also sold $35,000 worth of clothing and apps to customers in Oregon.

Questions: How would you research the following questions:

1. Are OrganicDuds sales of clothing and shoes subject to sales and use tax in South Dakota? In Oregon?
2. Are the companys sales of its counseling services and apps taxable in South Dakota? In Oregon?
3. Does OrganicDuds have sufficient nexus with South Dakota such that it is required to collect the states sales and use tax?
4. Does the U.S. Supreme Court decision in South Dakota v. Wayfair require that a seller have a physical presence in a state before that state may impose sales or use tax collection obligations on the seller?