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On March 12, 2014, the U.S. House Judiciary Committee held a hearing entitled “Exploring Alternative Solutions on the Internet Sales Tax Issue” (the Hearing). The purpose of the Hearing was to explore a number of potential solutions to state sales taxation of remote or out-of-state sellers.

The Hearing indicates that House GOP leaders are considering variations of the following general idea as a compromise to the Marketplace Fairness Act of 2013 (the Act): Create a national rule for sales taxation based on the location of the seller, not the buyer (i.e., an origin of the seller-based approach for at least remote sales). While this patently appears as a potentially elegant solution, it is not without its hazards and also is likely to receive harsh debate from businesses, state-level legislators and state governors.

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