As we noted in several of our posts, adoption of the Marketplace Fairness Act would subject numerous remote vendors to sales tax nexus in states that they presently may not have any physical presence or nexus. The Marketplace Fairness Act has been a lightning rod with as many proponents as opponents. To date it has yet to be hammered into the law of our Land.
Earlier this year, we noted that Congress might pick up the thorny issue of long-arm sales tax nexus with the introduction of a new version of the Marketplace Fairness Act as well as a competing origin based alternative.
Avalara recently penned an incisive and well-written summary of where the issue stands now in Congress and with the interest groups who have a stake in the outcome. Could 2015 finally be the year some version of the Act passes Congress and starts affecting your clients?