If you are in any of the Affiliate Tax battleground states, you’ve probably seen the commercials. Someone representing a small business in those States gets on TV and claims that affiliate taxes are necessary to “protect small businesses against the onslaught of Amazon.”

“Behind these commercials is a political action committee and lobbying organization called “The Mainstreet Alliance” which claims to be a network of “state-based small businesses.”

They have been in every

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