The Marketplace Fairness Act is similar to legislation that was introduced but failed to pass in the past two sessions of Congress. A version of the bill passed the Senate by a vote of 69-27 in May 2013, but the House of Representatives failed to act on it.
Lawmakers have tried for more than a decade to pass an Internet sales tax. Supporters of an online sales tax say local businesses are at a disadvantage because they have to collect sales taxes, while online retailers, in many cases, do not.