Cruz Concerned About Internet Tax Fight in Lame Duck Congress

“One of my greatest concerns during a lame duck is that we could see leaders in both parties pushing through a nationwide internet sales tax,” Sen. Ted Cruz, R-Texas, told National Review Online Monday. That’s “one of the favorite causes of the corporate lobbyists on K Street, to jack up taxes on millions of mom-and-pop internet retailers,” he said: “That helps all the big businesses at the expense of the little guy.” Opponents and supporters of the Marketplace Fairness Act (HR-684) have told us that MFA proponents in the Senate are likely to attach that bill to the Internet Tax Fairness Act (see 1409230083). Sen. Mike Enzi, R-Wyo., introduced the Marketplace and Internet Tax Fairness Act (MITFA) in July, just after the House’s passage of the Permanent Internet Tax Freedom Act (HR-3086) (see 1407210077 and 1407160078). MITFA (S-2609) combines the principles of the MFA, which would let states tax remote sellers with annual revenue topping $1 million, and the Internet Tax Freedom Act, which would extend the moratorium on Internet access taxes through Nov. 1, 2024.