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Online Sales Tax Would Harm Small Business and Interstate Commerce

Push for Legislation Driven by Big-Box Retailers Already Subject to Tax

WASHINGTON April 25, 2012 The United States www.NetChoice.org/testimony

Steve DelBianco

The hearing, titled "Tax Reform: What It Means for State and Local Tax and Fiscal Policy," explored requests by a handful of states for Congress to shrug off Supreme Court guidance and allow thousands of state and local tax jurisdictions to demand that out-of-state retailers remit sales taxes to states where they have no physical presence.

Robert Litan Jeffrey Eisenach

$1M 17 cents

If Congress is determined to overturn Constitutional protections for interstate commerce, it must exempt small businesses, require states to adopt minimum simplification requirements, and create fair procedures to resolve disputes between states and taxpayers.

http://www.netchoice.org/wp-content/uploads/cost-of-collection-study-sstp.pdf

SOURCE NetChoice

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