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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Each year, the Tax Foundation honors state legislators, executives, and other individuals with its Outstanding Achievement in State Tax Reform award. As the name suggests, the honoree's accomplishments...
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