,,iii  #aaeth ,,congress  #b;d ,session 
,s4 ,,res4 #dcc  ,,in ,,the ,,senate    
,,of ,,the ,,united ,,states  ,march    
#ac1 #bjah ,mr4 ,tester 7for himself1   
,mr4 ,wyden1 ,mrs4 ,shaheen1 ,ms4       
,hassan1 and ,mr4 ,merkley7 submitted   
the following resolution2 which was     
referred to the ,committee on ,finance  
,,resolution  ,expressing the sense of  
the ,senate that the ,marketplace       
,fairness ,act of #bjag would harm the  
economy of the ,united ,states and place
 an undue burden on small businesses and
 multiple ,states across the ,united    
,states4  ,whereas the ,internet has    
continued to drive economic growth1     
productivity1 and innovation over the   
last several decades2 ,whereas the      
,internet promotes a nationwide economic
 environment that facilitates           
innovation1 promotes efficiency1 and    
empowers small businesses and           
entrepreneurs1 especially those in rural
 communities in the ,united ,states1 to 
broadly share their goods and services2 

,whereas small businesses and           
entrepreneurs rely heavily on ,internet 
access to provide them with access to   
new markets1 additional consumers1 and  
opportunities to compete in a global    
economy2 ,whereas the exemptions in the 
,marketplace ,fairness ,act 7,s4 #igf7  
7referred to in this preamble as the    
,marketplace ,fairness ,act7 are wholly 
inadequate to ensure that small         
businesses and entrepreneurs are not    
harmed by the ,marketplace ,fairness    
,act2 ,whereas it should not be the role
 of small businesses and entrepreneurs  
to help shore up the finances of ,states
 and localities through an online sales 
tax2 ,whereas1 if enacted1 the          
,marketplace ,fairness ,act would-- 7#a7
 create an online sales tax for all     
consumers1 including consumers in       
,states that have chosen to oppose sales
 taxes2 and  7#b7 overwhelmingly benefit
 large corporate entities at the expense
 of small businesses and entrepreneurs2 
and  ,whereas compliance with the       

,marketplace ,fairness ,act would place 
an undue burden on small businesses and 
entrepreneurs by--  7#a7 requiring small
 businesses and entrepreneurs to remit  
taxes to nearly #aj1jjj different tax   
jurisdictions across the ,united ,states
 and its territories2  7#b7 exposing    
small businesses and entrepreneurs to   
the risk of unnecessary and costly      
audits in nearly #aj1jjj different tax  
jurisdictions2 and  7#c7 forcing small  
businesses and entrepreneurs to spend   
time and money purchasing expensive     
technology and hiring staff to ensure   
compliance with the ,marketplace        
,fairness ,act3 ,now1 therefore1 be it  
,that the ,senate-- 7#a7 recognizes the 
unique role that the ,internet plays in 
helping small businesses1 entrepreneurs1
 and rural communities in the ,united   
,states to be economically viable2  7#b7
 declares that enactment of the         
,marketplace ,fairness ,act of #bjag    
7,s4 #igf7 would harm the economy of the
 ,united ,states and place burdensome   

and bureaucratic policies on small      
businesses and entrepreneurs2 and  7#c7 
recognizes that enactment of the        
,marketplace ,fairness ,act of #bjag    
7,s4 #igf7 would provide no economic    
benefit to ,states that do not have     
sales taxes or small businesses in those
 ,states4