The Online Sales Simplicity and Small Business Relief Act of 2018 (Bill H.R.6824) was introduced in the U.S. Congress on 13 September 2018 by Representatives Jim Sensenbrenner (R- WI), Anna Eshoo (D-CA), Jeff Duncan (R-SC), and Zoe Lofgren (D-CA). The relatively simple bill is meant to provide for the orderly implementation of state sales tax on online sales as a result of the 21 June 2018 decision of the Supreme Court in the case of South Dakota v. Wayfair Inc., which found that physical pre…