On Monday, May 6, 2013 the United States Senate passed The Marketplace  Fairness Act of 2013.  The Marketplace Fairness Act does not create a new tax, rather, the legislation would grant the authority for state and local governments to enforce existing sales and use tax laws on remote sellers. It is anticipated that the national legislation will create a level playing field regardless of the choice of venue for retailers and grants the collection authority only after states have simplified their sales tax laws.  The bill, the result of a bipartisan effort,  will now be taken up by the United States House of Representatives and if passed, it is expected to be signed by the President into law.

To obtain a Policy Brief of this important issue please visit NACo Fact Sheet on Online Sales Tax Legislation.

To obtain other information regarding this issue please contact  NACo’s Mike Belarimino, Associate Legislative Director – Finance and Intergovernmental Affairs at mbelarmino@naco.org or 202.942.4254