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During Season 8 of the Adventurers' League, spell scrolls of wish were relatively easy to acquire as a tier 3+ adventurer. Many characters who dipped into Wizard or Sorcerer would purchase these scrolls to gain resistance to a damage type of their choice.

When Season 9 started, a new guidance was the to the FAQ regarding persistent effects. According the Adventurers' League FAQ (v.9.1):

Items With Persistent Effects

You can only benefit from a magic item that grants the same permanent benefit once (e.g., tome of understanding, bag of beans, etc.). This guidance is retroactive. Further, items that bestowed a persistent effect (such as a manual of golems, via wishes from luck blades, etc.) count against that character’s Magic Item Limit for as long as they retain the benefit—even if they don’t own the item or it has lost its magical properties. You can choose to replace or abandon the item as normal, but in so doing, the benefits it conveyed (resistance to damage, ability score increases, etc.) are lost.

Do spell scrolls of wish that were used to acquire resistance to a damage type now count against a character's Magic Item Limit, even though they're consumable magic items?

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Resistances granted by scrolls of Wish do not count against the magic item cap.

The rules concerning a permanent effect which makes a magic item always count towards the cap is under a chapter specifically referring to the permanent magic item count.

Additionally, in page 7 of the Adventurers League Frequently Asked Questions it clarifies that scrolls are consumable so would not apply to that count.

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