[Congressional Record Volume 164, Number 44 (Tuesday, March 13, 2018)]
[Senate]
[Page S1688]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                         SUBMITTED RESOLUTIONS

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  SENATE RESOLUTION 433--EXPRESSING THE SENSE OF THE SENATE THAT THE 
 MARKETPLACE FAIRNESS ACT OF 2017 WOULD HARM THE ECONOMY OF THE UNITED 
   STATES AND PLACE AN UNDUE BURDEN ON SMALL BUSINESSES AND MULTIPLE 
                    STATES ACROSS THE UNITED STATES

  Mr. TESTER (for himself and Mr. Wyden, Mrs. Shaheen, Ms. Hassan, and 
Mr. Merkley) submitted the following resolution; which was referred to 
the Committee on Finance:

                              S. Res. 433

       Whereas the Internet has continued to drive economic 
     growth, productivity, and innovation over the last several 
     decades;
       Whereas the Internet promotes a nationwide economic 
     environment that facilitates innovation, promotes efficiency, 
     and empowers small businesses and entrepreneurs, especially 
     those in rural communities in the United States, to broadly 
     share their goods and services;
       Whereas small businesses and entrepreneurs rely heavily on 
     Internet access to provide them with access to new markets, 
     additional consumers, and opportunities to compete in a 
     global economy;
       Whereas the exemptions in the Marketplace Fairness Act (S. 
     976) (referred to in this preamble as the ``Marketplace 
     Fairness Act'') are wholly inadequate to ensure that small 
     businesses and entrepreneurs are not harmed by the 
     Marketplace Fairness Act;
       Whereas it should not be the role of small businesses and 
     entrepreneurs to help shore up the finances of States and 
     localities through an online sales tax;
       Whereas, if enacted, the Marketplace Fairness Act would--
       (1) create an online sales tax for all consumers, including 
     consumers in States that have chosen to oppose sales taxes; 
     and
       (2) overwhelmingly benefit large corporate entities at the 
     expense of small businesses and entrepreneurs; and
       Whereas compliance with the Marketplace Fairness Act would 
     place an undue burden on small businesses and entrepreneurs 
     by--
       (1) requiring small businesses and entrepreneurs to remit 
     taxes to nearly 10,000 different tax jurisdictions across the 
     United States and its territories;
       (2) exposing small businesses and entrepreneurs to the risk 
     of unnecessary and costly audits in nearly 10,000 different 
     tax jurisdictions; and
       (3) forcing small businesses and entrepreneurs to spend 
     time and money purchasing expensive technology and hiring 
     staff to ensure compliance with the Marketplace Fairness Act: 
     Now, therefore, be it
       Resolved, That the Senate--
       (1) recognizes the unique role that the Internet plays in 
     helping small businesses, entrepreneurs, and rural 
     communities in the United States to be economically viable;
       (2) declares that enactment of the Marketplace Fairness Act 
     of 2017 (S. 976) would harm the economy of the United States 
     and place burdensome and bureaucratic policies on small 
     businesses and entrepreneurs; and
       (3) recognizes that enactment of the Marketplace Fairness 
     Act of 2017 (S. 976) would provide no economic benefit to 
     States that do not have sales taxes or small businesses in 
     those States.

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