On July 1, 2010, HR 5660 was introduced by Rep DeLaHunt from Massachusetts which would impose a sales and use tax collection responsibility on remote sales made into states that are full members of the Streamlined Sales Tax Agreement (SSUTA). The bill references the SSUTA and incorporates many of the key provisions. It includes a provision for vendor compensation and a small business exception but does not provide any specifics in regards to these provisions. It also includes in its definition of state, Puerto Rico and the US Territories. It did not specifically address how digital goods should be taxed but did include a provision that each Member States should work with other Member States to prevent double taxation in situations where a foreign country has imposed a transaction tax on a digital good or service. The legislation is supported by the National Retail Federation, Retail Industry Leaders of America, International Council of Shopping Centers, Real Estate Investment Trusts Association, National Governors Association, U.S. Conference of Mayors, the National Conference of State Legislatures, National Association of Counties, and National League of Cities, and over 50 state-level retail associations and chambers of commerce. For a copy of the bill visit http://delahunt.house.gov/mainstreetfairnessact.pdf (H.R. 5660, July 1, 2010)