A group of more than 30 retailers and organizations, including the American Booksellers Association, Cody's Books, the Independent Music Retailers Association, the National Retail Federation, and a number of regional booksellers associations, have signed a letter in support of legislation that would simplify sales tax collection and provide equal treatment for local merchants and remote sellers. The letter is being sent to Representatives William J. Delahunt (D-MA), Spencer Bachus (R-AL), and Ray LaHood (R-IL) in support of the Sales Tax Fairness and Simplification Act (H.R. 3396). Rep. Delahunt introduced the legislation into the U.S. House of Representatives this past August with co-sponsors Bachus and LaHood.
The bill would authorize member states of the Streamlined Sales Tax Project (SSTP) to collect sales tax on Internet and catalog sales to customers in participating states. The bill also provides a small business exemption for sellers and affiliates who collectively have gross remote taxable sales nationwide of less than $5 million per year, or sellers that have less than $100,000 in gross remote taxable sales nationwide. Sen. Michael Enzi (R-WY) introduced a similar bill into the Senate in late May.