Main Street Fairness Act

The Main Street Fairness Act (H.R. 5660), also known as the Marketplace Fairness Act, was a bill introduced in the United States House of Representatives to "promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes." Specifically, the Main Street Fairness Act would have allowed state governments to require out-of-state retailers to collect and remit sales tax on purchases shipped to residents of those states.

Under current state laws, consumers are generally responsible for paying the sales tax due on their online purchases. Due to problems with compliance, some states have considered laws which would compel online retailers to report consumers' purchases to state tax collectors. Consumer advocacy groups, however, believe such reporting requirements violates consumer privacy.

Many Chambers of Commerce and business organizations support the Main Street Fairness Act because would benefit state and local governments by increasing tax revenue and protect local businesses from unfair competition that exploits what they see as a tax loophole. Congress has yet to take action on the proposed legislation.

Articles and Resources on Main Street Fairness Act

Policy Positions on Main Street Fairness Act

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