Overview
Arthur Rosen told the National Association of State Bar Tax Sections that bills like the Marketplace Fairness Act (MFA) and the Remote Transactions Parity Act (RTPA) divide the country into those states which adopt minimum sales and use tax simplification requirements, and other states. Mr. Rosen said that the “RTPA heavily relies on third parties for compliance for vendors and removes a lot of liability from the sellers and also gives some protection to those third-parties that are doing the compliance.”
