美參議院通過網購消費稅法案

本週一，美國參議院以69票支持、27票反對的結果通過了有關征收網購消費稅的法案。該法案名爲《市場公平法案》，若獲衆議院投票通過並由總統簽署生效，包括哥倫比亞特區在內的45個州將對本州內銷售額100萬美元以上的網絡零售商徵收消費稅。研究人員預計，該法案實施後美國每年徵收的網購消費稅總額將增加120多億美元。一些保守人士認爲，這項方案將給納稅人帶來增稅負擔，因此該法案在衆議院，仍然會面臨挑戰。

美國目前的法律規定，有實體店的網絡零售商只需在其店面所在的州繳納消費稅，沒有實體店面的網絡銷售商則基本不繳稅。雖然很多州都要求網購消費者繳納“使用稅”，但很少有人踐行。美國一家諮詢公司對2500名消費者的調查顯示，有30%的 表示如果該法案通過，他們今後將多去實體店購物，另有近50%的消費者認爲該法案並不會影響他們網購的習慣。

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.