A fair marketplace for Main Street

Walk down any Main Street, and you’ll see storefronts of small businesses that fuel local economies. From quaint “mom & pop” shops to sleek and trendy boutiques, these businesses often provide a human element that helps define the character of our communities. But many of these small businesses, the source of nearly 70 percent of American jobs, face an uphill battle when competing with out-of-state Internet merchants benefitting from outdated tax policy.

In most states, including Nebraska, businesses collect sales taxes from patrons and remit them to their state to fund government services lik...