Utah’s online sales tax bill died because it had serious flaws

The Salt Lake Tribune carried an op-ed this week bemoaning Utah’s Legislature caving-in to Amazon by failing to enact an online sales tax this legislative session. While I certainly agree that the price differential is hurting Utah businesses, this bill was the wrong way to level the playing field. The primary obstacle to this bill was in its implementation. The bill declared that if internet companies advertised on a website owned by a resident or corporation (commonly called an affiliate link) that is incorporated in the state of Utah, that is enough…