Make Internet Sales Fair Act [On the President's Desk]

[bgwah]

Why are the first $5 million exempt? Is this the case for offline sales?

How do you determine where they pay the sales tax? Where they are actually purchased? So could someone just go from their higher sales tax city to a library in a neighboring lower sales tax city to avoid paying taxes? I suppose this is the case in real life, but this could make a large difference in tax revenue for large purchases. I think the purchaser should pay the sales tax of their residency...

[bgwah]

You mention shipping as a disadvantage, but what about the advantages they have, such as providing products customers may not be able to find in person? Besides, don't the customers generally pay the shipping fee themselves anyway? I cannot help but wonder if this will cause more of a disadvantage for brick and mortar retailers.

[bgwah]

I'm still uncomfortable with the $500,000 exemption part. I would definitely vote aye if not for that. I'm going to have to abstain for now...