"The legislation includes an exemption for merchants that generate less than $1 million in annual out-of-state revenue." Tying things to a dollar amount doesn'

"The legislation includes an exemption for merchants that generate less than $1 million in annual out-of-state revenue." Tying things to a dollar amount doesn't make much sense in any case. 1 million in sales of electronics (with low margins) is not the same as 1 million in sales of hand knitted sweaters (or pick your example). What we will see is an entire middle layer develop to help "small" merchants deal with the complexity of collecting sales tax that will inevitably take a cut of the action and add an additional tax.