Two bills brought to Congress by Senators Byron Dorgan (D-N.D.) and Mike Enzi (R-Wyo) would nullify the “physical-presence” requirement for nexus as stipulated in Quill Corp. v. North Dakota. The legislation requires a remote seller to an SST member state to collect sales and use tax. Sales to associate member states would not have this responsibility. Businesses with total remote sales of less than $5 million in the past year under the Enzi bill or those firms deemed small businesses by the U.S. Small Business Administration under the Dorgan legislature would be exempt from collecting the remote sales and use tax. Both bills require states to provide sufficient compensation to sellers for the added compliance. It is not likely, however, that either bill will pass during the current congressional session. (S. 2153; S. 2152 , U.S. Senate Dec 20, 2005)