Yesterday afternoon, the Senate Commerce, Science and Transportation Committee convened a hearing to discuss whether states have the authority to impose new sales tax collection burdens on Internet-enabled retailers.  The U.S. Senate is considering a bill, S.1832, which would require small online retailers to collect and remit sales taxes in up to 9600 taxing jurisdictions nationwide.  eBay strongly opposes any legislation that does not include a robust small business exemption and gives a small business the same tax burden as their larger competitor.