United States Alabama: New Law Codifies Post-Wayfair Remote Seller Amnesty Period in Simplified Sellers Use Tax Program Prior to October 1, 2019 17 June 201916 views1 min read Source: Deloitte E-Commerce / Electronic services Idaho: Proposed Amended Rule to Reflect New Law Imposing Post-Wayfair Economic Nexus Standard on Remote Sellers When do you need to collect a sales tax exemption certificate?