Sales Tax Fairness

Marketplace Fairness would level the sales tax playing field by ensuring that sales taxes are applied equally – whether the sale occurs at a physical location or online. It would ensure that main street businesses are not unfairly burdened with a government-sanctioned price disadvantage over their online competitors. With the rapid growth in e-commerce, a Marketplace Fairness Act only makes sense: US tax policy should reflect today’s marketplace.

There have been more than 30 Congressional hearings on e-fairness in the last two decades including three in the House Judiciary Committee in the last three years. It enjoys bipartisan support in both the House and Senate and seven in 10 American consumers support legislation that would require online sellers to collect sales taxes at the time of purchase just as brick and mortar businesses do.

NAREIT, along with numerous state and national businesses and organizations, supports Congressional efforts to enact a Marketplace Fairness Act in the 114th Congress.

STATUS: Along with the Marketplace Fairness Coalition, NAREIT opposes the origin-based proposal advanced by Judiciary Committee Chairman Bob Goodlatte (R-VA) and instead supports the legislation passed by the Senate in 2013 on a bipartisan basis. 


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