The Marketplace Fairness Act, currently under consideration by Congress, would give states the authority to collect sales tax on Internet purchases by requiring collection by out-of-state retailers. In return, the Act requires states to take steps to simplify their sales tax systems. What does the bill require and what does the bill leave out?
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Iowa is a state rich with human capital, but held back by a complicated and out-of-date tax system. Today we're pleased to release Iowa Tax Reform Options: Building a Tax System for the 21st Century, the fifth in...