But now Congress is considering legislation to remove the protections in Quill and force all businesses to file and remit sales tax to states where these businesses have no operations or representation. For America’s catalog and online retailers, this would create new taxes, since states hold the retailer liable for the tax—whether or not it’s collected from customers at the time of sale.

• calculate tax rates for over 9,600 tax jurisdictions, each with its own rates and sales tax holidays; • file returns for each of the 46 taxing states; • endure potential tax audits from 46 state tax authorities; and • invest in computer systems changes and additional accounting resources.

If Congress is seriously considering removing the Quill protections, we are advocating a set of true simplification rules and fair procedures to hold states accountable.