The Department of Revenue announced Friday that so-called remote sellers must obtain a sales tax permit and begin collecting the tax by Jan. 1, 2019.

The decision follows a U.S. Supreme Court ruling that gave states the authority to force out-of-state online retailers to collect sales taxes on their behalf. Some lawmakers have sought a special session to formally adopt new requirements in Nebraska.

Nebraska loses out on an estimated $30 million to $40 million a year in state tax revenue from online purchases. Customers are legally required to report their online purchases when filing their income tax returns, but few people follow that law.

Some small businesses may be exempt.