III 

115TH CONGRESS 

2D SESSION S. RES. 433 

Expressing the sense of the Senate that the Marketplace Fairness Act of 

2017 would harm the economy of the United States and place an undue 

burden on small businesses and multiple States across the United States. 

IN THE SENATE OF THE UNITED STATES 

MARCH 13, 2018 

Mr. TESTER (for himself, Mr. WYDEN, Mrs. SHAHEEN, Ms. HASSAN, and Mr. 

MERKLEY) submitted the following resolution; which was referred to the 

Committee on Finance 

RESOLUTION 

Expressing the sense of the Senate that the Marketplace 

Fairness Act of 2017 would harm the economy of the 

United States and place an undue burden on small businesses and multiple States across the United States. 

Whereas the Internet has continued to drive economic 

growth, productivity, and innovation over the last several 

decades; 

Whereas the Internet promotes a nationwide economic environment that facilitates innovation, promotes efficiency, 

and empowers small businesses and entrepreneurs, especially those in rural communities in the United States, to 

broadly share their goods and services; 


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•SRES 433 IS 

Whereas small businesses and entrepreneurs rely heavily on 

Internet access to provide them with access to new markets, additional consumers, and opportunities to compete 

in a global economy; 

Whereas the exemptions in the Marketplace Fairness Act (S. 

976) (referred to in this preamble as the ‘‘Marketplace 

Fairness Act’’) are wholly inadequate to ensure that 

small businesses and entrepreneurs are not harmed by 

the Marketplace Fairness Act; 

Whereas it should not be the role of small businesses and entrepreneurs to help shore up the finances of States and 

localities through an online sales tax; 

Whereas, if enacted, the Marketplace Fairness Act would— 

(1) create an online sales tax for all consumers, including consumers in States that have chosen to oppose 

sales taxes; and 

(2) overwhelmingly benefit large corporate entities at 

the expense of small businesses and entrepreneurs; and 

Whereas compliance with the Marketplace Fairness Act 

would place an undue burden on small businesses and entrepreneurs by— 

(1) requiring small businesses and entrepreneurs to 

remit taxes to nearly 10,000 different tax jurisdictions 

across the United States and its territories; 

(2) exposing small businesses and entrepreneurs to 

the risk of unnecessary and costly audits in nearly 

10,000 different tax jurisdictions; and 

(3) forcing small businesses and entrepreneurs to 

spend time and money purchasing expensive technology 

and hiring staff to ensure compliance with the Marketplace Fairness Act: Now, therefore, be it 


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•SRES 433 IS 

1 Resolved, That the Senate— 

2 (1) recognizes the unique role that the Internet 

3 plays in helping small businesses, entrepreneurs, and 

4 rural communities in the United States to be eco5 nomically viable; 

6 (2) declares that enactment of the Marketplace 

7 Fairness Act of 2017 (S. 976) would harm the econ8 omy of the United States and place burdensome and 

9 bureaucratic policies on small businesses and entre10 preneurs; and 

11 (3) recognizes that enactment of the Market12 place Fairness Act of 2017 (S. 976) would provide 

13 no economic benefit to States that do not have sales 

14 taxes or small businesses in those States. 

Æ 


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