Lance S. Jacobs, of counsel with Pepper Hamilton, was quoted in the July 24, 2018 Bloomberg Law article, "State of Wayfair: Want Sales Taxes? Waive Your Sovereign Immunity."
That provision is a "non-starter," said Lance S. Jacobs, tax attorney with Pepper Hamilton LLP in Washington. "I can't imagine any attorney general in a state advising a department of revenue and/or the governor to register under these rules, if only out of fear of the unintended consequences of such a decision and the fact this would be a slippery slope."
With the bill, New Hampshire may be "overstepping its jurisdictional bounds in telling other states how to enforce laws that, with respect to remote sellers, have essentially been blessed by the Supreme Court." If the state passes the bill, it will end up in the courts, he said.