Today, Senators Michael B. Enzi (R-WY), Dick Durbin (D-IL), Lamar Alexander (R-TN), and Heidi Heitkamp (D-ND) introduced the new version of the Marketplace Fairness Act, modeled after legislation passed by the Senate in 2013.  As in the previous version of the legislation, states can require all sellers, including online retailers, to collect and remit sales and use taxes with respect to remote sales sourced to that state.  An exemption exists for sellers that have less than $1 million in total remote sales in the United States in the preceding calendar year.