1. Marketplace Fairness Act March 2015

2. States Without a Sales Tax Alaska Delaware New Hampshire Montana Oregon

3. Supreme Court Rulings National Bella Hess v. Illinois Department of Revenue “the many variations in rates of tax, in allowable exemptions, and in administrative and record- keeping requirements could entangle [the company]'s interstate business in a virtual welter of complicated obligations to local jurisdictions” (emphasis added) Quill v. North Dakota “[O]ur decision is made easier by the fact that the underlying issue is not only one that Congress may be better qualified to resolve, but also one that Congress has the ultimate power to resolve. No matter how we evaluate the burdens that use taxes impose on interstate commerce, Congress remains free to disagree with our conclusions” (emphasis added).

4. Origin Based Sales Tax States Arizona California Illinois Mississippi Missouri New Mexico Ohio Pennsylvania Tennessee Texas Utah Virginia

5. Nexus: Walmart

6. Nexus: Recreational Equipment Incorporated

7. States where Amazon Collects Sales Taxes Arizona California Connecticut Florida Georgia Indiana Kentucky Maryland Massachusetts Minnesota Nevada New Jersey New York North Carolina North Dakota Tennessee Texas Virginia Washington West Virginia Wisconsin

8. Streamlines Sales and Use Tax Agreement

9. SSUTA Certified Service Providers CompanyProduct Accurate TaxEnterprise TaxTools AvalaraAvaTax CCHSpeedTax Exactor FedTaxTaxCloud Taxware

10. Reasons People Shop Online Save time Avoid crowds Easily compare prices Save money Access greater variety Avoid sales tax (30% of shoppers

11. Innovative State Approaches Streamlined Sales Tax Click-Through Nexus Affiliate Nexus Sales and Use Tax Notification Requirements Financial Incentives

12. Internet Freedom Act (October 1998) Purpose to promote potential of internet Commercial Educational Informational Bars federal, state, and local governments from taxing internet access and imposing discriminatory internet-only taxes such as bit taxes, bandwidth taxes, and email taxes Does not exempt sales and use taxes Permanent Internet Freedom Act in July 2014

13. Proposals in the Marketplace Fairness Act Member states under the Streamlined Sales and Use Tax Agreement Exemption for small businesses (vendors with gross sales of less than $1 million) Requirement to collect and remit sales taxes Restrictions on audits and liability

14. Issues Considered in Marketplace Fairness Act tax relief tech neutrality no regulation without representation simplicity tax competition states' rights privacy rights

15. Possible Sales Taxes in Utah State Sales and Use Local Sales and Use Mass Transit Tax Supplemental State Sales & Use Country Airport, Highway, Public Transportation Rural Hospital Botanical, Cultural, Zoo Highway Tax County Option Sales Town Option City or Town Option Resort Community Additional Resort Community

16. Tax Principles Adequacy Neutrality Fairness Horizontal equity Vertical equity Ease of administration and compliance Accountability

17. Trends in Internet Sales

18. Total Tax Returns in Utah

19. Tax Returns with Use Tax Declaration

20. Percentage of Tax Returns with Use Tax Declaration

21. Total Revenue from Personal Income Taxes

22. Total Revenue from Use Tax