if I was Wal-Mart, i'd layoff all but 9999 employees, close the stores that would bring the worst impact, and publicly add a 10% state surcharge on every item sold.
and I'd inform the people that unless the law was repealled, i'd never hire another employee until one quits, retires, or is fired.
Bingo - Walmart will close enough stores to go under 10,000 - guaranteed.
Sure, easy.
Cut take home pay across the board by 8% and then use it to pay this stupid tax.
Or lay off enough in-state workers and bring in employees from out of state to work stores in towns near the various state lines (Delaware, Pennsylvania, Virginia, and West Virginia) those employees are not covered by the law.