The Marketplace Fairness Act has been reintroduced in the U.S Senate by Senators Dick Durbin (D-Ill.), Lamar Alexander (R-Tenn.), Mike Enzi (R-Wyo.) and Heidi Heitkamp (D-N.D.). The bill is designed to allow states to require the collection of sales tax by out-of-state online retailers on sales to residents of a their state. Supporters of the bill say that it would correct an unfair advantage that online retailers have over brick-and-mortar shops located in states that levy a sales tax. Opponents of the bill argue that it would give an unfair advantage to brick-and-mortar shops, as it would result in substantial...