Panelists:
- Bartlett Cleland, Director of the Center for Technology Freedom, Institute for Policy Innovation - Moderator [bio]
- Steve DelBianco, Executive Director, NetChoice [bio]
- Bill Hughes, Senior Vice President, Government Relations, Retail Industry Leaders Association (RILA) [bio]
- Paul Misener, Amazon.com [bio]
- Becky Relic, Director & Head - North America Government Relations, eBay, Inc. [bio]

The debate over Internet sales taxes continues. This issue affects large and small retailers, states, as well as consumers. Quill v. North Dakota, a ruling issued by the U.S. Supreme Court in 1992, established the premise that retailers are not required to collect sales taxes in those states where they lack a physical presence. However, the court explicitly stated that Congress could overrule the decision through subsequent legislation. State and local governments have since tried to persuade Congress to overturn this Court ruling and mandate that all online retailers assess and collect a sales tax in all states. Several legislative initiatives have been introduced in Congress on this issue, the most recent being the Marketplace Fairness Act, which was introduced on November 9, 2011. Proponents for overturning the Supreme Court's ruling on this issue have argued that the current tax framework enables online retailers to maintain an unfair advantage over brick-and-mortar retailers, especially in the case of small businesses. Opponents have countered that levying a tax on online sales would instead hurt small businesses the most. Regardless, both sides agree that this legislation has enormous implications for the Internet and the nation's tax structure. As part of enacting this reform measure, states would be required to simplify their sales tax codes to be able to collect tax from online retailers. Our diverse panel of experts will debate and discuss whether States should require online retailers to collect sales taxes, and what it means for the Internet business model.