As he considers what his version of the Marketplace Fairness Act of 2013 might look like, U.S. House Judiciary Committee Chair Bob Goodlatte, R-Va., is examining whether to rework not only the small-seller exemption but also the single-audit requirement, according to several sources. Goodlatte is said to be seeking advice as to how audits of remote sellers should be managed, especially regarding joint audits by multiple states and who should be handling them. He is entertaining approaches that would include requiring multiple states to coordinate a single audit or allowing a remote seller to elect a multistate joint audit.
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