Testimony to House Judiciary Committee on Internet sales tax
However, Moylan added that extending simple “origin sourcing” collection standards already in use nationwide for brick-and-mortar sales to all remote sales as well would address the concern that current law is inadequate, maintain important tax policy protections and meet Internet sales tax principles laid out by Chairman Goodlatte late last year. This shift would ensure that all retail sales are governed by the same straightforward rules, requiring tax collection based on the physical location of the business, not the residence of the buyer.
