,,iii  #aae? ,,congress  #b;d ,session  
,s4 ,,res4 #dcc  ,,9 ,,! ,,s5ate ,,( ,,!
 ,,unit$ ,,/ates  ,m>* #ac1 #bjah ,mr4  
,te/] 7= himself1 ,mr4 ,wyd51 ,mrs4     
,%ahe51 ,ms4 ,hassan1 & ,mr4 ,m]kley7   
submitt$ ! foll[+ resolution2 :i* 0     
ref]r$ to ! ,committee on ,f9ance       
,,resolution  ,express+ ! s5se ( !      
,s5ate t ! ,m>ketplace ,fairness ,act ( 
#bjag w\ld h>m ! economy ( ! ,unit$     
,/ates & place an undue burd5 on small  
bus9esses & multiple ,/ates across !    
,unit$ ,/ates4  ,:]eas ! ,int]net has   
cont9u$ to drive economic gr[?1         
productivity1 & innovation ov] ! la/    
sev]al decades2 ,:]eas ! ,int]net       
promotes a nationwide economic          
environm5t t facilitates innovation1    
promotes effici5cy1 & emp[]s small      
bus9esses & entrepr5eurs1 especially ^? 
9 rural communities 9 ! ,unit$ ,/ates1  
to broadly %>e _! goods & s]vices2      
,:]eas small bus9esses & entrepr5eurs   
rely heavily on ,int]net access to      
provide !m ) access to new m>kets1      

additional consum]s1 & opportunities to 
compete 9 a global economy2 ,:]eas !    
exemptions 9 ! ,m>ketplace ,fairness    
,act 7,s4 #igf7 7ref]r$ to 9 ?is        
preamble z ! ,m>ketplace ,fairness ,act7
 are :olly inadequate to ensure t small 
bus9esses & entrepr5eurs are n h>m$ by !
 ,m>ketplace ,fairness ,act2 ,:]eas x   
%\ld n be ! role ( small bus9esses &    
entrepr5eurs to help %ore up ! f9ances (
 ,/ates & localities ?r\gh an onl9e     
sales tax2 ,:]eas1 if enact$1 !         
,m>ketplace ,fairness ,act w\ld-- 7#a7  
create an onl9e sales tax = all         
consum]s1 includ+ consum]s 9 ,/ates t h 
*os5 to oppose sales taxes2 &  7#b7     
ov]:elm+ly b5efit l>ge corporate        
entities at ! exp5se ( small bus9esses &
 entrepr5eurs2 &  ,:]eas compliance ) ! 
,m>ketplace ,fairness ,act w\ld place an
 undue burd5 on small bus9esses &       
entrepr5eurs by--  7#a7 requir+ small   
bus9esses & entrepr5eurs to remit taxes 
to ne>ly #aj1jjj diff]5t tax            
jurisdictions across ! ,unit$ ,/ates &  

its t]ritories2  7#b7 expos+ small      
bus9esses & entrepr5eurs to ! risk (    
unnecess>y & co/ly audits 9 ne>ly       
#aj1jjj diff]5t tax jurisdictions2 &    
7#c7 =c+ small bus9esses & entrepr5eurs 
to sp5d "t & money pur*as+ exp5sive     
te*nology & hir+ /aff to ensure         
compliance ) ! ,m>ketplace ,fairness    
,act3 ,n[1 !re=e1 be x  ,t ! ,s5ate--   
7#a7 recognizes ! unique role t !       
,int]net plays 9 help+ small bus9esses1 
entrepr5eurs1 & rural communities 9 !   
,unit$ ,/ates to be economically viable2
  7#b7 decl>es t enactm5t ( !           
,m>ketplace ,fairness ,act ( #bjag 7,s4 
#igf7 w\ld h>m ! economy ( ! ,unit$     
,/ates & place burd5some & bureaucratic 
policies on small bus9esses &           
entrepr5eurs2 &  7#c7 recognizes t      
enactm5t ( ! ,m>ketplace ,fairness ,act 
( #bjag 7,s4 #igf7 w\ld provide no      
economic b5efit to ,/ates t d n h sales 
taxes or small bus9esses 9 ^? ,/ates4