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Marketplace Fairness Act

The Marketplace Fairness Act (MFA) of 2013 is a bill that requires online retailers to collect sales taxes from out-of-state customers, even if the retailers don't have a physical presence in the customer's state. Under the act, a state other than an online retailer's home state could summon an online seller for an audit if issues arise—a potentially costly process for small businesses.

Recommended Reading: Learn more about the Marketplace Fairness Act of 2013 in this Small Business Computing article.










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