The New Hampshire Senate unanimously approved S.B. 242 last week, a bipartisan bill that aims to protect state businesses from the effects of last year’s Wayfair decision, which allows states to impose sales and use tax regulations on e-retailers and other out-of-state sellers that do not have a physical presence in the state but that do meet dollar or transaction thresholds that create an economic nexus.

“Complying with the complexities of these multiple and various sales and use tax laws and regulations would impose very costly burdens on all affected retail businesses,” says the bill. “These burdens would be especially difficult to shoulder for smaller businesses that seek to expand their customer base by using old and new technologies, such as traditional mail and communications using the internet.”

New Hampshire is one of five states in the U.S. that does not collect sales tax. The bill would require any state attempting to impose collection obligations on New Hampshire retailers to register with the state’s Department of Justice.

Days after the U.S. Supreme Court made its decision in Wayfair, New Hampshire Governor Chris Sununu stated,New Hampshire will erect every possible and constitutionally permissible legal and procedural hurdle to prevent other states from forcing our businesses to collect sales and use taxes.”

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