Introduced in the House last month, this bill would limit a state’s ability to collect sales tax on online sales only to sellers with a physical presence within the state. The bill calls for a clearinghouse to collect sales tax and distribute it to the states. For states participating in the clearinghouse, there would be a single sales tax rate set by the state where the consumer is located. For example, a seller in Florida would collect from a buyer in New York the single rate for New York. If the state is not in the clearinghouse, then the seller would use his/her state’s rate.