Post-'Wayfair’, States Slow to Force Sales Tax Compliance

States have been treading softly since the U.S. Supreme Court’s Wayfair ruling a year ago this week paved the way for taxing out-of-state online sales.

But the days of Mr. Nice Guy may be numbered.

Darcy Kooiker, transaction tax principal at Ryan LLC in Seattle, said she was in a meeting last fall with officials from the Washington Department of Revenue who wondered aloud, “When should we stop being nice?”

“All states are having the same musings,” she said. “I haven’t heard of any companies getting hit just yet, but adjustments will start coming this summer and fall. They’re ...