New Study by UAB Professor Analyzes Collateral Damage from Internet Sales Tax Non-Compliance
by Traci Bratton
“The sales tax advantage enjoyed by online retailers who do not collect or remit use taxes that are owed is bad enough. The Marketplace Fairness Act and a level playing field is about much more than just sales and use tax revenue losses. Alabama and other states are losing jobs, household income, and retail enterprises as B2C e-commerce continues to grow. Our retail enterprises are not just moving from downtown to our suburbs; they are moving out-of-state, and those businesses will not support our communities in many significant ways, if at all.”