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Internet Sales Taxes: Small businesses and individuals using the Internet should not face new sales tax burdens. When California enacted an Internet Sales Tax law last summer, Main Street members were critical in convincing state legislators to exempt from the law all sellers with less than $1 million in sales into the state. That pro-small business provision protected nearly all eBay sellers. Now the U.S. Congress is considering a new Internet Sales Tax. Main Street members will play a pivotal role in ensuring small business protections are included in any federal law.