From Reason.com:

Americans for Tax Reform head Grover Norquist says the bill would “reign[] in government overreach by forbidding any state from 1) imposing a sales tax on businesses physically outside the boundaries of the state, and 2) prohibits any state from exporting regulations onto businesses in other states.” The R Street Institute says “[p]assage of this bill would codify important Constitutional protections on behalf of consumers, taxpayers, and small businesses.”

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