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Wal-Mart Debates Amazon on State Sales-Tax Plan at ALEC

In a windowless hotel ballroom, Utah State Senator Wayne Niederhauser presented his idea for a streamlined state sales tax to a task force subcommittee of the American Legislative Exchange Council.

The proposal would allow several states to impose the same sales tax rate on both brick-and-mortar retailers and online outlets. Seated around the table were representatives from Wal-Mart Stores Inc. and Amazon.com, along with other state legislators from Oregon and New Hampshire, which have no sales tax.