The House Judiciary Committee held a hearing today on the issue of collection of sales taxes from remote retailers.  During the hearing, Committee Chairman Lamar Smith (R-TX) came across as supportive of authorizing the collection of all sales taxes.  In addition, Smith’s questions were generally framed so as to create a record that the collection […]

Legislation that would allow states and local governments to collect sales and use taxes from remote sellers has been introduced in both the House and Senate and appears to be picking up bipartisan support. A 1992 United States Supreme Court decision maintained that merchants must have a physical presence in a state in order to […]