Last month, a Chicago-based think tank, Heartland Institute, published a memo outlining the “myths” that are circulating regarding Internet sales taxes.  One of the myths Heartland debunks is the “ease of compliance” for small businesses.  In their memo, Heartland states that “the cost of compliance would be unduly burdensome for small businesses despite advances in software”.  eBay shares Heartland’s concerns for small Internet-enabled retailers and has called on Congress to protect small online retailers from onerous new sales tax requirements.

To read Heartland Institute’s full memo, please click here.