Sales Tax Bills Need to Curb Collection Burdens


Arthur Rosen wrote this bylined article to discuss various bills pending in Congress to help remote sellers cope with the “arcane, vastly differing sales and use tax laws and administrative positions” of the states. Saying his favorite bill “doesn’t exist yet,” Mr. Rosen recommended that Congress “draft a uniform sales and use tax law (that would contain several options that states could elect to incorporate so as to maintain the appropriate level of state sovereignty) and then only those states that adopted it would be able to require remote sellers to collect and remit.”