Dive Summary:

• The U.S. Marketplace Fairness Act of 2013 has passed the senate by a vote of 69-27. The legislation will now be passed on to the U.S. House of Representatives.
• Despite the vote in the U.S. Senate, a passing vote in the House is ‘iffy’.
• According to sources, small online merchants will see the effects of the bill more than large merchants while it may have less impact on U.S. consumers than they anticipate.

From the article:

Legislation giving states the power to compel retailers outside their borders to collect sales tax is touchy for Internet merchants and consumers alike. Tax applies now, but consumers are supposed to self-report. Most don’t despite the fact that sales and use tax applies in 45 states and D.C.