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State D imposes a sales-tax collection duty on remote retailers with more than $100,000 in annual sales to State D customers or more than 200 separate sales delivered into the state. The tax applies at the same rate to in-state and out-of-state retailers, is measured only by sales delivered to State D customers, and funds roads, courts, consumer-fraud enforcement, and other state services. A retailer with no office, employees, or inventory in State D makes $3 million in annual sales there through its website.
The retailer argues that the tax is unconstitutional because it lacks physical presence in State D. Which statement is most accurate?