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Main Street Fairness Act, the Glossary

The Main Street Fairness Act (H.R. 5660) was a bill introduced in the United States House of Representatives to "promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes." Specifically, the Main Street Fairness Act would have allowed state governments to require out-of-state retailers to collect and remit sales tax on purchases shipped to residents of those states.^[1]

Alliance for Main Street Fairness

The Alliance for Main Street Fairness is an advocacy group based in the United States of America dedicated to ending what it sees as unfair tax advantages for online-only retailers with respect to the collection of sales taxes. Main Street Fairness Act and Alliance for Main Street Fairness are e-commerce in the United States and sales taxes.

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Amazon tax

Amazon's tax behaviours have been investigated in China, Germany, Poland, Sweden, South Korea, France, Japan, Ireland, Singapore, Luxembourg, Italy, Spain, United Kingdom, multiple states in the United States, and Portugal. Main Street Fairness Act and Amazon tax are Taxation in the United States.

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Bill Delahunt

William David Delahunt (July 18, 1941March 30, 2024) was an American lawyer and politician from Massachusetts.

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Dormant Commerce Clause

The Dormant Commerce Clause, or Negative Commerce Clause, in American constitutional law, is a legal doctrine that courts in the United States have inferred from the Commerce Clause in Article I of the US Constitution.

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Foreign Account Tax Compliance Act

The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of the Treasury.

See Main Street Fairness Act and Foreign Account Tax Compliance Act

Massachusetts

Massachusetts (script), officially the Commonwealth of Massachusetts, is a state in the New England region of the Northeastern United States.

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National Bellas Hess v. Illinois

In National Bellas Hess v. Department of Revenue of Illinois, 386 U.S. 753 (1967), the Supreme Court ruled that a mail order reseller was not required to collect sales tax unless it had some physical contact with the state. Main Street Fairness Act and National Bellas Hess v. Illinois are sales taxes.

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Sales taxes in the United States

Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Main Street Fairness Act and sales taxes in the United States are sales taxes.

See Main Street Fairness Act and Sales taxes in the United States

South Dakota v. Wayfair, Inc.

South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018), was a United States Supreme Court case that held by a 5–4 majority that states may charge tax on purchases made from out-of-state sellers even if the seller does not have a physical presence in the taxing state. Main Street Fairness Act and South Dakota v. Wayfair, Inc. are e-commerce in the United States and sales taxes.

See Main Street Fairness Act and South Dakota v. Wayfair, Inc.

References

[1] https://en.wikipedia.org/wiki/Main_Street_Fairness_Act