The Computing Technology Industry Association said it wants a “robust” small-business...

costs of a new tax compliance requirement” for e-commerce sales. The group also said it’s wary of states seeking to tax transactions with an “economic nexus” to them, beyond the “physical nexus” -- such as an office or workers in the state -- that now governs tax obligations -- “because this places a particularly burdensome regime on the IT industry.” It asked for a “consistent rule” on which state or jurisdiction is allowed to impose sales taxes on digital purchases, and said it supports proposals that restrict tax collection to “the jurisdiction encompassing the consumer’s tax address, while also prohibiting multiple and discriminatory taxes.” CompTIA also said: Tax reform legislation shouldn’t “disproportionately” impact small business and “pass-through” entities, for example, by limiting or junking tax benefits they now get; startup companies should be able to offset a simplified “research and experimentation” tax credit against payroll tax liability; Congress should extend both “bonus depreciation at the 100 percent level” and a provision to deduct the cost of certain asset purchases, to aid small business growth; and raise the $1,000 liability threshold under which small businesses can file a single annual Form 944, rather than four quarterly Form 941 filings.