New Study by UAB Professor Analyzes Collateral Damage from Internet Sales Tax Non-Compliance

“The sales tax advantage enjoyed by online retailers who do not collect or remit use taxes that are owed is bad enough. The Marketplace Fairness Act and a level playing field is about much more than just sales and use tax revenue losses. Alabama and other states are losing jobs, household income, and retail enterprises as B2C e-commerce continues to grow. Our retail enterprises are not just moving from downtown to our suburbs; they are moving out-of-state, and those businesses will not support our communities in many significant ways, if at all.”