According to a Special Notice issued on December 27,
. The retailer’s sales into the district exceed $100,000, or
. The retailer made sales into the district in two hundred (200) or more separate transactions.
This new district use tax collection requirement is pursuant to Revenue and Taxation section 7262 and the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc. (Dock. No. 17-494) (Wayfair).