Every small business that sells online now can be subject to the more than 10,000 different taxing jurisdictions around the country. //

Congress can fix this problem by protecting all businesses that aren’t physically present in a state from that state’s revenue collectors.

Big businesses such as Amazon and Walmart already pay taxes in every state because they have stores and distribution centers all across the country. A physical presence requirement is the most straightforward and commonsense small business protection Congress could adopt. //

Some states are sending out collection notices for “uncollected” taxes from years before the 2018 ruling that overturned previous protections. Small business owners are on the hook for potentially crippling retroactive tax bills. //

Proposals that force sellers to track their sales to the consumer’s destination and comply with laws in other jurisdictions are fundamentally at odds with the principles of local government and American federalism.

The Supreme Court got it right 25 years ago, and it was wrong to second-guess that decision. Congress now must step in.

There’s still no good reason to expand the reach of state taxes beyond their borders. This may seem to level the retail tax playing field, but instead it has created new burdens on America’s most vulnerable businesses and undermined government accountability.