Taxing jurisdictions (e

Taxing jurisdictions (e.g., states) are passing legislation requiring out-of-state entities without physical presence in the state to collect sales/use taxes on interstate sales. Identify a few states that have recently taken legislative measures against out-of-state entities in the sales/use tax context. Critically analyze the issue with analysis that may include, for example: (i) analysis of the statutory language in a given state or states; (ii) intent of the state; (iii) compliance issues for out-of-state entity; (iv) impact on out-of-state entity; (v) policy considerations; (vi) considerations as to whether out-of-state entity should comply; (vii) options for out-of-state entity; (viii) effect on business and commerce; (ix) impact from tax administration standpoint; (x) impact on consumers; (xi) considerations with respect to U.S. Supreme Court decision in Wayfair; (xii) considerations with respect to Congress; (xiii) whether such types of statutes are constitutional under Due Process and Commerce Clauses and in light of Wayfair; and (xiv) how do you see this issue ultimately being resolved (e.g., will Congress step in?).