From FreedomWorks:

Language in the bill also includes a provision that entangles all users of platforms such as Amazon or eBay. It specifies any use of an “electronic marketplace,” no matter the sales volume. This means even an individual selling a few clothing items on Amazon is subject to the provision. Ultimately, the bill disrupts the principles of federalism and complicates tax policies. beyond what the norm. Chaffetz’s attempt to remedy inequality creates gradual elimination of state boundaries and empowers states to tax beyond their borders. R Street executive director Andrew Moylan criticized the the Marketplace Fairness Act and the current bill stating, “[t]his was a bad bill in the last Congress and it’s still a bad bill now. By wiping away geographic limits to state tax authority, the legislation would impose serious burdens on Internet retail and undermine basic tax policy principles.”

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