36 S C T / N O V E M B E R 2 0 1 6
Alabama
Began collecting taxes from
out-of-state internet sellers this year,
with the first payments due
February 20.
Colorado
E-fairness legislation faced years
of legal battles before finally
being upheld in federal appeals
court this year.
South Dakota
Notified certain out-of-state sellers that they
must register with the state and begin
collecting and remitting sales tax. The state
is currently suing some of these sellers for
not paying sales tax.
Missouri
Cities and municipalities are considering
cuts to law enforcement and other
emergency responder services due to
declining sales tax revenue.
E-fairness Legislation Introduced
in 2016 and Still Active (18 bills in 7 states)
E-fairness Legislation Introduced in
2016 and No Longer Active (21 bills in
11 states)
Legislation Enacted (3 bills in 3 states, though
other active and/or inactive bills may exist)
Previously Enacted E-fairness Legislation
Rhode Island
Currently losing more than
$30 million per year in
uncollected taxes from
out-of-state sellers.
What the states are doing
S O U R C E S : M U L T I S T A T E I N S I D E R ; U N I V E R S I T Y O F T E N N E S S E E ; A N D A B A / C I V I C E C O N O M I C S
The loss of billions of dollars in uncollected sales tax is forcing cuts
to education, infrastructure and emergency services
F E A T U R E