The Heartlander cites CEI`s Jessica Melugin on the internet sales tax:
Jessica Melugin, an adjunct fellow with the Competitive Enterprise Institute, says RTPA is even more flawed than MFA.
“RTPA is ‘MFA 2.0,’” Melugin said. “The destination-based tax model for online remote sellers that’s in both the MFA and the RTPA is clearly discriminatory, which is when traditional sales continue to be taxed based upon the point of sale.”
Instead of taxing sales based on where buyers live, Melugin says a different approach is needed.
“A better solution to the inequities in how sales taxes are applied is an origin-based approach,” said Melugin. “[All] remote sales, [regardless of whether they take place] online, from a catalogue, by phone, or whatever we think of next, are taxed … at the seller’s primary point of business and remitted to that tax jurisdiction. It protects competitive federalism and keeps taxing authorities accountable to those they tax.”