By Anick Jesdanun

Congress is considering legislation that would give states the ability to require out-of-state retailers to collect sales taxes. If the measure passes, consumers would lose a loophole that has resulted in years of tax-free online shopping. Out-of-state merchants would have to collect statewide sales taxes on Internet, mail-order and other purchases — as well as any county and local sales taxes. Why is this necessary? And what will this mean for your online purchases?

Here’s a guide:

Q. Don’t I already pay sales taxes on Internet purchases?

A. Sometimes. Some retailers already collect sales taxes for where you live, but many don’t and haven’t been required to do so.

In 1992, the U.S. Supreme Court ruled that states can’t force businesses elsewhere to collect those taxes unless the company has a physical presence in that state — such as a physical retail store or an office. Retailers that operate in one or a few states typically collect taxes only for those states and not others.

Q. Why haven’t retailers collected the taxes anyway, if they are already collecting them for some states?

Retailers argue that it’s complex to keep track of state, county and local taxes in thousands of jurisdictions across the nation. It’s not just the different rates, but different rules on what products are and aren’t taxed. Some states exempt clothing, for instance, and some charge taxes only when the price is above a certain amount. Bubble gum might be considered candy in one state and a tax-exempt food item in another.

Out-of-state retailers don’t emphasize this, but not having to collect the taxes also makes their products cheaper, compared with in-state retailers that have to.

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