March 29, 2011
Protect Small Businesses: Include a Robust Small Business Exemption in the Internet Sales Tax and Streamlined Sales Tax Project
Recent Internet sales tax proposals do not establish a uniform sales tax rate among the states, nor does proposed legislation require a single sales tax rate within each state. Instead, the Internet sales tax regime envisioned by the SSTP would be complex and costly to small business sellers, requiring compliance with many thousands of state and local tax jurisdictions across the country. That\'s why any federal legislation to collect and remit sales tax on Internet commerce must include an exemption for small businesses that effectively safeguards the online small business community.