美参议院通过网购消费税法案

本周一，美国参议院以69票支持、27票反对的结果通过了有关征收网购消费税的法案。该法案名为《市场公平法案》，若获众议院投票通过并由总统签署生效，包括哥伦比亚特区在内的45个州将对本州内销售额100万美元以上的网络零售商征收消费税。研究人员预计，该法案实施后美国每年征收的网购消费税总额将增加120多亿美元。一些保守人士认为，这项方案将给纳税人带来增税负担，因此该法案在众议院，仍然会面临挑战。

美国目前的法律规定，有实体店的网络零售商只需在其店面所在的州缴纳消费税，没有实体店面的网络销售商则基本不缴税。虽然很多州都要求网购消费者缴纳“使用税”，但很少有人践行。美国一家咨询公司对2500名消费者的调查显示，有30%的 表示如果该法案通过，他们今后将多去实体店购物，另有近50%的消费者认为该法案并不会影响他们网购的习惯。

The US Senate approved a long-anticipated Internet sales tax proposal on Monday, moving the legislation one step closer to enactment and paving the way for shoppers to pay sales tax on the majority of online purchases.

The so-called Marketplace Fairness Act would allow the 45 states (and the District of Columbia) that currently charge sales taxes to require large online retailers to collect tax on purchases made by their residents. The law would only apply to online sellers that have sales of at least $1 million in states where they don't have physical operations, like a store or a warehouse.

The Senate voted 69 to 27 to approve the bill, which enjoyed bipartisan support. But before it can become law, it must be approved by the House, where Republicans are split on the issue.

Some House Republicans have already expressed support for the bill, arguing that it would level the playing field for small brick-and-mortar retailers. They say it would not create a new tax, but rather enforce the collection of taxes already charged at traditional retailers. But other House Republicans still view that as a tax increase on consumers or say it would overburden Internet businesses in their states.

The Obama administration has endorsed the bill, so if it can gain approval in the House, it is likely to become law.

If the bill is enacted, academic studies estimate more than $12 billion in additional sales taxes will be collected from online purchases each year.

Big brick-and-mortar retailers with an online presence, such as Wal-Mart, already charge sales tax for web purchases. But in many states, you can still shop tax-free at Internet-only retailers like Amazon or Overstock (OSTK).

That's because under current law, online sellers are only required to collect tax in states where they have a physical presence. And while most states require shoppers to pay a so-called "use tax" when a sales tax wasn't collected at online checkout, few people actually follow through.

"This collection disparity has tilted the competitive landscape against local stores, creating a crisis for brick-and-mortar retailers around the country and in your state," David French, senior vice president of the National Retail Federation, one of the bill's loudest supporters, said in a letter to Senate members.

Close to 30% of online shoppers surveyed by advisory firm AlixPartners recently said they would shop more at brick-and-mortar retailers if the tax became reality. Nearly half, though, said that an Internet sales tax would have no effect on their online shopping habits, according to the survey of about 2,500 consumers.

After years of battling individual state efforts, Internet giant Amazon is supporting the bill, in part because the company is already collecting sales tax in nine states where it has warehouses.

Many other online retailers remain opposed to the legislation, saying that the sales tax would hurt business and create an administrative nightmare because they would have to determine tax rates for different states and localities at checkout.

Anti-tax group Americans for Tax Reform has also come out strongly against the legislation, which it says "can only be viewed as a tax increase." It did not respond to a request for comment.

Meanwhile, eBay is lobbying for a $10 million exemption for small businesses.