The Marketplace Fairness Act, legislation introduced by Rep. Steve Womack (R-AK), would allow states to collect sales taxes from purchases made on the Internet. 

Supporters of this bill believe that is unfair that a small bookstore on Main Street has to collect sales taxes while a multi-billion dollar bookstore like Amazon does not. 

The end result of the disparity is that the government is encouraging shoppers to do their purchases online -- creating an incentive to not support local neighborhood stores. 

Some conservatives oppose the legislation, most notably the Heritage Foundation and Sen. Jim DeMint. (R-SC).  DeMint, a Tea Party champion, argues that the legislation constitutes "taxation without representation," allowing states to apply their tax codes to non-residents with mere economic presence in the state.  read more »