Title: A 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.
Policy area: Taxation

Summary:
Declares that the enactment of the Marketplace Fairness Act of 2017 (S. 976) would harm the U.S. economy, place burdensome and bureaucratic policies on small businesses and entrepreneurs, and provide no economic benefit to states that do not have sales taxes or to small businesses in those states.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 433 Introduced in Senate (IS)]

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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;
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

    Resolved, That the Senate--
            (1) recognizes the unique role that the Internet plays in 
        helping small businesses, entrepreneurs, and rural communities 
        in the United States to be economically viable;
            (2) declares that enactment of the Marketplace Fairness Act 
        of 2017 (S. 976) would harm the economy of the United States 
        and place burdensome and bureaucratic policies on small 
        businesses and entrepreneurs; and
            (3) recognizes that enactment of the Marketplace Fairness 
        Act of 2017 (S. 976) would provide no economic benefit to 
        States that do not have sales taxes or small businesses in 
        those States.
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