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Showing posts from November, 2011

Congress Introduces a Hybrid Solution: The Marketplace Fairness Act

Earlier this month, we saw the introduction of yet another federal on-line sales tax bill. That’s right, on November 9th, S. 1832, “The Marketplace Fairness Act” was introduced in the Senate by Mike Enzi (R-Wy), Lamar Alexander (R-TN), Dick Durbin (D-IL) and seven other bi-partisan Senators. By the way, that’s the same Dick Durbin that introduced the Senate version of the Marketplace Fairness Act (S. 1452) this past July.

What this means is that we now have three competing federal bills, all which seek to grant States the authority to mandate out-of-state (“remote”) sellers to collect sales tax on sales to in-state customers, regardless of whether such remote sellers have sales tax nexus to the state.
To quickly recap, the first of these bills were introduced on July 29th, when Congressional Democrats in both the U.S. Senate and House of Representatives introduced the Durbin bill (S. 1452), and the Conyers bill (H.R. 2701). Both bills read identically and go by the same “Main Street F…