Within 24 hours of Alabama’s announcement regarding its enforcement date of 10/1/2018 regarding its economic nexus law, Wisconsin became the first state without an economic nexus law to announce that they will apply the SD v. Wayfair decision by rule.
“New standards for administering sales tax laws on remote sellers will be developed by rule. The rule will be consistent with the Court’s decision in Wayfair, which approved a small seller exception for sellers who do not have annual sales of products and services into the state of (1) more than $100,000, or (2) 200 or more separate transactions.”
This announcement will now open the door to other states foregoing legislative efforts and treat the application of the Supreme Court ruling through administrative procedures. Expect other states to follow Wisconsin’s lead over the next few weeks.
See the full announcement here.