Everyone now knows technology available freely on the Internet can easily calculate, collect and remit sales tax in any jurisdiction for any state. In my case, as a small business owner, it is now simpler to remit for multiple states than it was in my home state. Shipping products is actually more of a burden than processing sales tax. I no longer am required to pay frustrating my accountant and bookkeeper with legacy tax procedures. Twenty four states now utilize one simplified e-file remittance procedure making filing for any business a snap. If any audit should arise the audit defense is handled by the Certified Service Provider. The large e-Commerce retailers have used small businesses as a scapegoat hiding behind the “too burdensome for small businesses” argument too long. What is really best for small businesses is for large e-Commerce retailers to support S. the Marketplace Fairness Act and stop wasting millions of dollars lobbying for a false cause. I strongly support and urge Congress to immediately pass the S.1832 Marketplace Fairness Act.