Streamlined Tax Pact OKs Nonmember Participation Model Bill

Law360

The model statute would require states to identify where their tax codes deviate from the agreement. However, Steve DelBianco, president of the online business trade group NetChoice, told Law360 that he didn’t believe the measure went far enough to satisfy the full Streamlined agreement that the justices referred to in Wayfair.

“This new model bill falls well short of the real [agreement] since it lets any new state simply explain how it ‘deviates from those requirements,’”

DelBianco said. Nonmember states, he said,

“should have no illusions that this model bill puts them in full conformance with Wayfair.”