Last week, the Wall Street Journal published a letter from Ann Whitley Wood, owner of Willow-Wear, a small tech-enabled businesses based in Texas. In her letter, Wood expressed her concern with the Internet sales tax proposal, called the Marketplace Fairness Act.

“You are absolutely right that the proposed legislation would 'hobble ...smaller competitors by burying them under a blizzard of audits and collection burdens that don’t exist offline.' That is one of the reasons that the idea that this legislation is necessary to 'level the playing field' for the benefit of Main Street is so wrong”, wrote Wood. “Main Street stores only collect sales tax in the state in which they do business—a state that actually provides services to them and with which they are experienced in remitting sales tax.”

The Senate passed the Marketplace Fairness Act in May of 2013. However, concerned with how this bill would impact small businesses across the country that rely on the Internet, the House has refused to move the legislation. In fact, Speaker of the House, John Boehner (R-OH), announced earlier this month that the House would not move the bill in the final weeks of Congress.

Learn more about  Internet sales tax issue and eBay Inc.’s position.