The Online Sales Simplicity and Small Business Relief Act of 2018 (Bill H.R.6824) was introduced in the U.S. Congress on 13 September 2018 by Representatives Jim Sensenbrenner (R- WI), Anna Eshoo (D-CA), Jeff Duncan (R-SC), and Zoe Lofgren (D-CA). The relatively simple bill is meant to provide for the orderly implementation of state sales tax on online sales as a result of the 21 June 2018 decision of the Supreme Court in the case of South Dakota v. Wayfair Inc., which found that physical presence is not required for collection of sales taxes by states on online sales. The bill...