More on Marketplace Fairness Act (S. 743)

On May 6, 2013, the Senate passed S. 743, the Marketplace Fairness Act, allowing states to collect sales tax from some remote sellers (see ...

Nexus Oddities of the Marketplace Fairness Proposal

On May 6, 2013, the Senate passed S. 743 , the Marketplace Fairness Act (69-27). That is the farthest this bill has gotten in the past almos...

Top Ten Tax Developments of 2012

Here are my recommendations for a Top Ten Tax Developments List for 2012: The Fiscal Cliff and Year-End Tax Legislation Calling for ...

What if North Dakota Had Won at the US Supreme Court 20 Years Ago?

If Justice White had been able to convince four of his fellow justices to rule for North Dakota in the Quill case, I think we'd have a d...

Are the Main Street Fairness bills simple enough?

In 1992, the US Supreme Court noted the complexity of multistate sales tax compliance stemming from the reality that the rules among the 6,0...

Amazon collecting more sales tax - Relevance to Congress?

There have been recent news stories about Amazon starting to collect sales tax in some states. Texas on July 1, 2012 as part of an agreement...

Governor support of Main Street Fairness legislation

On 6/10/12, The Hill reported - " GOP governors bolster online sales tax push ," by Becker and Bogardus. This article notes that ...

Mainstreet Fairness, Small and Equity

The House Judiciary Committee hearing of November 30, 2011 on federal legislation to allow states meeting certain simplification requirement...