On March 22, 2013, Senators voted 75-to-24 in favor of the principal idea inherent in the Marketplace Fairness Act of 2013, which would require remote sellers to collect state sales taxes. The vote is not of substance and does not change current law regarding remote sellers and whether they must collect sales tax. The vote was merely an amendment to the 2014 Budget Resolution. However, this vote is some indication of the broad support in the Senate for the Marketplace Fairness Act of 2013.
The Marketplace Fairness Act of 2013 still faces a significant uphill battle in order to become law. Nonetheless, the approval of the amendment to the 2014 Budget Resolution is perhaps the largest backing of a law that would permit states to require remote sellers to collect and remit sales taxes for remote sales occurring in the respective state. This bill boasts a long list of big box retail supporters including Wal-Mart, Best Buy, Sears and, yes, even Amazon. We will continue to keep you updated as the Marketplace Fairness Act of 2013 continues to make its way through Congress.