It's viewed as a total farce by everyone.

Nullification Lacks Legitimacy and Has Been Rejected by the Supreme Court

Though written by revered Founding Fathers, Jefferson and Madison, the Kentucky and Virginia Resolutions earned only negative response from the North and gained no traction in the South. Richard Hofstadter, The Idea of a Party System: The Rise of Legitimate Opposition in the United States, 1780-1840 117-18 (1969). In fact, the Resolutions were never endorsed by another state, and were affirmatively rejected by ten states. Card, 2010 B.Y.U.L. Rev. 1795, 1809. As noted above, during the Nullification Crisis in South Carolina, Madison went to great lengths to distance himself from the nullifiers. The South Carolina movement failed to gain support from any other state. Card, 2010 B.Y.U.L. Rev. 1795, 1811. More than a century later, despite a handful of southern states that endorsed nullification as a response to federal desegregation orders, the legal community and courts thoroughly repudiated the doctrine. Card, 2010 B.Y.U.L. Rev. 1795, 1812; Cooper v. Aaron, 358 U.S. 1, 17 (1958). The unanimous Court in Cooper quoted former Chief Justice Marshall who, speaking for a previous unanimous Court, said “If the legislatures of the several states may, at will, annul the judgments of the courts of the United States, and destroy the rights acquired under those judgments, the constitution itself becomes a solemn mockery . . . ." Cooper v. Aaron, 358 U.S. at 18 (quoting United States v. Peters, 5 Cranch 115, 136 (1809)). In other words, states cannot nullify federal laws.

Conclusion

While many Americans justifiably feel that the federal government has overstepped its constitutional bounds in recent years, the doctrine of nullification is not the answer. Nullification has a dubious historical track record, finds no support in the Constitution, is clearly rejected by several constitutional provisions, lacks any serious legitimacy as a legal doctrine, and has been repudiated by the Supreme Court. Reverence for the Constitution and the rule of law require rejection of the doctrine of nullification.