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Issue Resources

What is e-fairness?

E-fairness is a simple concept – companies that sell exclusively through the Internet should abide by the same sales tax rules as companies that sell through brick-and-mortar locations. Internet-only companies should not be exempt from laws that govern their Main Street competitors. In a free market, everyone plays by the same rules without government picking winners and losers.

Current law favors online-only businesses by exempting some of them from collecting and remitting sales taxes, which gives them a big advantage over their brick-and-mortar competitors. All businesses should compete on a level playing field where the law treats everyone equally.

Why Support AMSF?

Local business owners have to band together to fight for marketplace fairness if we are ever going to see change from Washington. Online-only retailers are profiting from the perception that they are “tax-free,” and they will fight hard to preserve their special treatment.

By participating in AMSF, you will be connected with local retailers from around your state and across the nation who are fighting to ensure that online-only retailers compete fairly. AMSF will provide you with the resources you need to help end the sales tax loophole.

The research is clear – the sales tax loophole hurts local communities and states. Click here to view a map showing all of the states that have already taken action to ensure that all retailers, online and on Main Street, play by the same rules.

Learn more and join the debate with the resources below.
 

Main Street Fairness Factsheets


Noteworthy Letters and Articles


Studies and Analyses


Polls and Surveys


AMSF Collateral


State-Specific Materials


Advocacy 101