On February 19, 2009, Wisconsin Governor, Jim Doyle, signed a budget repair and economic stimulus bill that enacts provisions conforming Wisconsin sales and use tax laws to the Streamlined Sales and Use Tax (“SST”)Agreement, effective October 1, 2009. The bill imposes sales and use taxes on digital products and considerably modified computer software that was previously ruled exempt. Furthermore, the bill modifies the taxability of drop shipments; updates sourcing regulations, and provides an amnesty provision. With the enactment of this bill, Wisconsin may petition to become a full member of the Agreement. Additional rules and regulations apply. (S.B. 62, Laws 2009, effective as noted; Analysis of Budget Adjustment Legislation, Wisconsin Legislative Fiscal Bureau)