In the wake of the enactment of CO HB 1193, which imposes onerous reporting requirements on out-of-state retailers, two state legislatures are considering similar legislation. In rapid-fire succession, Tennessee and California entered into this highly controversial fray over imposing burdensome collection and reporting regimes on companies that are not subject to sales and use tax collection under well-established U.S. Supreme Court precedent. As explored in Sutherland’s recent A Pinch of SAL T: Colorado’s End Run - Clever, Coercive, and Unconstitutional, several constitutional challenges are likely because companies should not be coerced into collecting sales and use taxes. The full text of TN SB 1741/HB 1947 is here, and CA AB 2078 can be found here.