Commerce, Retail, and points-of-sale:  On-line vs. Brick-and-Mortar

by Sally P. Schreiber, J.D.
Journal of Accountancy

WASHINGTON—Congress on Thursday passed the Trade Facilitation and Trade Enforcement Act of 2015, H.R. 644, which would make permanent the “moratorium on states and localities taxing Internet access or placing multiple and discriminatory taxes on internet commerce” (Conference Report, p. 231).

The Senate passed the bill on a 75–20 vote. It had been passed by the House of Representatives in December and now goes to President Barack Obama, who is expected to sign it into law.  Learn  more…