Oppose the Marketplace Fairness Act (S. 336/H.R.684). Internet sales tax legislation should fairly protect small businesses, the jobs they create and the consumer benefits they provide. Under this bill small businesses would have the same tax obligations as multi-billion-dollar retailers who have a physical presence nationally. The bill also gives tax collectors in every state unprecedented authority to threaten out-of-state small businesses with costly audits and unnecessary litigation. A real small business exemption is needed in any Internet sales tax legislation.
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