The following can be attributed to Grover Norquist president of Americans for Tax Reform:

“After the Supreme Court’s decision in Wayfair which told all Americans ‘yes—you now can be taxed by politicians you do not elect and who act knowing you are powerless to object.’ The Wayfair decision opens the door to taxation without representation not just on sales bust also on individuals, property and business income. Anything that limits the ability of one state to abuse taxpayers in another state is welcome.”

 The Online Sales Simplicity and Small Business Relief Act of 2018 introduced by Congressman Jim Sensenbrenner (R- Wis.), Congresswoman Anna Eshoo (D-Calif.), Congressman Jeff Duncan (R – SC) and Congresswoman Zoe Lofgren (D-Calif) prevents retroactive taxation, establishes an orderly phase-in of compliance obligations, and provides a $10 million exemption for small business sellers, that lasts until the states produce a compact that Congress approves to simplify collection to the point where no small business exemption is necessary.