Some have wondered if Wayfair supersedes the federal statute, Public Law 86 272. That law provides a safe harbor from income tax nexus for those whose activities in a state are limited to solicitation of sales of tangible personal property and those sales orders are accepted and fulfilled from outside the state. The answer is Probably not. After all, Congress is specifically delegated the power under Article 1, Section 8, Clause 3 of the U.S. Constitution to regulate interstate commerce. That is exactly what Public Law 86272 does and Wayfair doesnt seem to challenge that. But what about sales from overseas? How do you think states will enforce sales tax compliance against foreign giants, like for example, the Chinese ecommerce giant, Alibaba? What are some challenges in enforcing collection against foreign companies? Do you think some remote sellers will simply move overseas? Why or why not?