In the 1992 Quill Decision, the Supreme Court ruled that it was unconstitutional to allow state tax enforcement authorities to impose their sales tax laws on small businesses located in other states. However, an effort backed by giant retailers and a group of state legislators is trying to push Congress to overturn the Quill Decision and establish an unfair tax regime that would force small online businesses to be subject to sales tax laws all across the country, regardless of where the small business is actually located.
I, like many other small business retailers, would be directly impacted by any new Internet sales tax system. It would increase the cost of doing business and shopping on-line, which would hurt sellers and buyers alike. Also, job growth and the economy would suffer.