Overview
Arthur Rosen and Matthew Boch wrote this bylined article describing bills that Congress is considering, in the final weeks of this session, to restrict or expand state taxing authority. “Almost every business in the country would be affected by at least some of these bills,” the authors wrote, which “could change the landscape of state taxes” for such issues as unreasonable state tax burdens on interstate businesses, state tax collection by online retailers, and protecting Internet access and e-commerce from burdensome state taxes.
