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Wyoming enacts sales tax nexus law challenging Quill’s physical presence requirement

On March 1, 2017, Wyoming Governor Matt Mead signed legislation requiring certain remote seller that do not have a physical presence in Wyoming to collect sales tax on sales made in the state. The collection and remittance duties are triggered if certain gross revenue or transaction thresholds are met. Following South Dakota’s enactment of similar legislation last year, Wyoming is the second state with a legislative enactment that challenges the physical presence requirement stated by the U.S. Supreme Court in Quill v. North Dakota.