On the recordApril 25, 2013
Madam President, I really came down to the floor today to continue my opposition to the Internet sales tax legislation that is before us. The proponents of this legislation claim it is about ``fairness,'' but when you really think about it, this bill is anything but fair. In fact, it creates an unfair situation for small businesses in a number of ways. First, the legislation is particularly unfair for businesses in my State of New Hampshire and in the other four States in this country that do not collect a sales tax. I filed amendments, as I know a number of my colleagues have--my colleague from New Hampshire, Senator Ayotte, has filed a number of amendments--that I hope can help address this issue. But I think it is important for everyone here, especially those who are concerned with creating new redtape, to understand how this legislation is going to affect small businesses. This proposal is going to put new regulatory burdens on small companies across the country, not just in New Hampshire. As a result, it is going to put those small businesses at a disadvantage, making it harder for them to compete with large online retailers. As a former small business owner myself, I understand how time- consuming regulations and compliance requirements can be. Make no mistake, the bureaucratic nightmare we are going to be creating for small businesses under this legislation is real.…





