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Showing posts from January, 2013

Internet Sales Tax Legislation and the Dysfunctional 112th Congress

At about noon this past Thursday, January 3 rd , the 112 th Congress formally ended.  That same afternoon, the 113 th Congress was sworn in .  And as everyone knows “fiscal cliff” legislation was passed at the very last minute! But what about the Federal Internet Sales Tax proposals that were talked about for so long?  Well, as some of you might know, none of those proposals passed! That’s right – the Main Street Fairness Act (H.R. 2701/S. 1452), the Marketplace Equity Act (H.R. 3179) and the Marketplace Fairness Act (S. 1832) – are now all D-E-A-D, dead! You see, when a new Congress takes over, the outstanding proposals don’t automatically carryover to the next Congress.  Although an identically drafted proposal can be re-introduced in the next session,  it’s still a considered a new proposal. (And yes, there are indications that Federal Internet Sales Tax legislation will be introduced in the new session, but more on that in a bit!) Now, if you’re a freq