Need For Fairness
Today's marketplace offers far more choices of where and how to shop than it did 20 years ago. Some sellers have brick-and-mortar stores on Main Street. Others sell exclusively over the Internet. Many offer both physical and online locations to cater to their customers’ needs. All of them play a critical role in the success of our economy.
The blending of the traditional and online marketplaces has become the new reality of 21st Century commerce. But one thing has not changed—when payment is rendered in exchange for goods, a sale has occurred. For those states with a sales tax, all of these purchases are currently subject to a tax. However, out-of-state sellers are not currently required to collect the sales tax, which means that the responsibility falls to consumers to report it to their state department of revenue. The playing field isn't level for all sellers and states are unable to collect more than a fraction of the revenue that's owed.
We need a commerce structure that is vibrant, viable and equitable for everyone. The reality is that what was adequate 20 years ago is no longer effective in today's marketplace and today's technology and services make collection possible for sellers of all sizes. It is time to pass federal legislation that empowers states to update their sales and use tax laws to level the playing field for all sellers, protect states' rights, and make life simpler for consumers.