Should the smallest online sellers have to collect sales tax?

11/20/2013 | Washington Post (tiered subscription model), The

Lawmakers are still haggling over legislation that would make online retailers collect sales tax just like their brick-and-mortar cousins already do. One thorny issue is whether the smallest businesses should be exempt from the requirement. Offering such an exemption could prevent administrative headaches for the smallest firms, but it would also reduce the financial benefits the legislation would provide for states, according to University of Tennessee researchers.

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Washington Post (tiered subscription model), The

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