When you want to get some laws on the books, encouraging someone to sue you is an interesting strategy.
That’s what is happening in Alabama where the state is implementing an ecommerce sales tax rule they’re hoping will force a retailer to sue. Getting something on the books, they believe, may resolve questions of federal and state jurisdiction over ecommerce sales tax collection.
Knowingly enacting a state law that conflicts with federal regulations is questionable public policy, but if the outcome is a uniform national standard one way or the other, at least some good may come of it.