Expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States.

recognizes the unique role that the Internet plays in helping small businesses, entrepreneurs, and rural communities in the United States to be economically viable;

declares that enactment of the Marketplace Fairness Act of 2017 (S. 976) would harm the economy of the United States and place burdensome and bureaucratic policies on small businesses and entrepreneurs; and

recognizes that enactment of the Marketplace Fairness Act of 2017 (S. 976) would provide no economic benefit to States that do not have sales taxes or small businesses in those States.