New Jersey Passes First Post-Wayfair Remote Seller Law
If the bill is signed into law by the governor, New Jersey’s legislature will become the first to have passed a modified law (NJ A4261) following the Supreme Court’s decision in South Dakota v. Wayfair. The New Jersey law is drafted to follow the provisions of South Dakota’s statute which were commented upon favorably in the majority opinion, suggesting such a statute would likely not face a successful challenge on other Commerce Clause grounds.
New Jersey has been a full member of the Streamlined Sales Tax Agreement since October 1, 2005[1], so bringing the economic nexus provisions into line with South Dakota’s would serve to bring the state under the implied “safe harbor” found in the majority opinion’s discussion of South Dakota’s protections against running afoul of the Commerce Clause.
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