State sales taxes are now a fact of life for online buyers and sellers, since the US Supreme Court's 2018 Wayfair decision created a framework for remote-sales tax collection. It might look simple to customers, but for remote sellers and sales platforms—especially small businesses—the massive patchwork of state and local sales tax regimes can be daunting. How much of an "undue burden" on interstate commerce is the patchwork, and should Congress intervene to reduce the inconsistencies across sales tax regimes without stepping on state sovereignty? Some, including the US Government Accountability Office, have suggested it. This episode of Talking Tax explores the complicated requirements businesses have to deal with and the steps roughly half the states have taken to simplify their sales tax codes and streamline their processes. Bloomberg Tax senior reporter Michael J. Bologna speaks with Craig Johnson, executive director of the Streamlined Sales Tax Governing Board, which administers a 24-state compact that strives for state sales tax harmony, and Diane Yetter, a self-described "sales tax nerd" and founder of the Sales Tax Institute, which educates and advises businesses. They were among witnesses at a Senate Finance Committee hearing last year on Wayfair impacts. Do you have feedback on this episode of Talking Tax? Give us a call and leave a voicemail at 703-341-3690.