On the recordDecember 7, 2016
this past Thanksgiving marked the beginning of the holiday shopping season. In an effort to find deeply discounted electronics, toys, and other Christmas gifts for family and friends, bargain-hunting shoppers searched for Black Friday and Cyber Monday deals. While these deals provided great savings for shoppers, Main Street retailers and States did not reap the same benefits. Because we have let another year and holiday season come and go without closing the online sales tax loophole, States missed out on millions of dollars in sales tax revenue owed to them from online purchases. And Main Street retailers continued to lose business. However, this was not without trying. Around this time last year, Senators Enzi, Alexander, Heitkamp, and myself opposed the air dropping of legislation in the customs conference report that would have taken away a State's right to collect taxes on accessing the internet unless we gave States the ability to collect taxes on internet sales that were already owed, and we leveled the playing field for brick and mortar businesses. Despite our opposition, the customs bill passed, and Majority Leader McConnell promised to give us a vote later this year on the Marketplace Fairness Act or similar e-fairness legislation. This would give House Republicans the opportunity to go through regular order, a process they said was necessary to address the issue.…





