The state of Wisconsin will begin its online sales tax revenue on October first. Standards for administering sales tax laws for online and other remote sellers will be provided by administrative rule. The rule will be consistent with the Supreme Court’s decision in Wayfair v. South Dakota, which approved a small seller exception for sellers who do not have annual sales of products and services into the state of (1) more than $100,000, or (2) 200 or more separate transactions. Wisconsin businesses, especially Wisconsin small businesses, will no longer be operating at a competitive disadvantage to out of state competitors that will now be required to collect the tax.