Some Democrats in the House are poised to introduce a new bill to tax online purchases. The argument over Internet sales taxes has been raging for years, and it pits online sellers like Amazon and eBay against traditional retailers like Target and Wal-Mart.

At the moment, Americans who shop over the Internet from out-of-state vendors usually aren’t required to pay sales taxes. Californians buying books from Amazon.com or cameras from Manhattan’s B&H Photo, for example, won’t be required to cough up the sales taxes that they would if shopping at a local mall.

This is hardly a new debate: pro-tax officials and state governments have been pressing Congress to require taxes to be collected for a decade or so. They argue that reduced sales tax revenue threatens budgets for schools and police, and say that, as a matter of fairness, online retailers should be forced to collect the same taxes that brick-and-mortar retailers do.

But with states scrambling for new sources of revenue during what may be a double-dip recession, pro-tax lobbyists are hoping that they’ll have better luck this year. The National Conference of State Legislatures applauded Delahunt’s legislation, saying he should be commended for allowing states to collect as much as $23 billion in new taxes.

So did the Retail Industry Leaders Association, whose tax committee members include Wal-Mart, Home Depot, Costco, AutoZone, Target, and IKEA.

On the other side are groups that advocate for lower taxes and retailers including Amazon.com and eBay. In a statement on Friday, Tod Cohen, eBay’s vice president for government relations said: “At a time when unemployment rates are high and small businesses across the country are closing shop, we are confident that Congress will protect small Internet retailers and the consumers they serve from another Internet tax scheme.”

The absence of a tax online has been very helpful in the growth of the Internet and online sales. It makes thing much easier for small sellers as well, so any change would need to be carefully examined.

That said, online sales are now huge, and it does hurt revenues for state governments.

If they move forward, the key would be to craft a system that has one standard for all states, so every online retailer isn’t subject to 50 different state regulations. That alone would kill many online businesses.

Perhaps they should have a single national rate, like 5%, and the states get money based upon the location of the purchaser for each transaction. Retailers would simply collect the tax and then report transactions and the locations of the buyer.

Maybe you’ve heard it before; “New York is great, but where are you going to live?” The perception is that all New York City condos are cramped, overpriced, and underwhelming, and that it is impossible to find a good place to live in a good neighborhood. If only that were true. There are amazing New York condos for sale in The Battery Park neighborhood of Lower Manhattan that not only dazzle the eye with spacious living rooms, immaculate bathrooms, eco-friendly amenities, but its location in a magnificent neighborhood.

The best thing about these condos in Battery Park is Battery Park itself. Located on the southern tip of Manhattan, Battery Park is famous for its eponymous park which features the Hope Garden and United States Coast Guard Battery Building, as well as its proximity to the Statue of Liberty and Ellis Island and Time’s Square. Bike and running paths snake their way along the Hudson River Shoreline, providing urban bike commuting routes and a perfect place to exercise while marveling over the classic New York City skyline. 

Lower Manhattan is host to a number of world-class restaurants such as the famous Palm Restaurant, unique retail stores for the serious boutique shopper, cinemas, and the commanding American Express towers. There are few places that feature the variety of businesses and retail in New York City.

A number of new condos have gone up surrounding Battery Park that put eco-consciousness first and foremost. These condos achieve the LEED Gold Standard in energy conservation, sustainable products and building practices, HVAC Technologies, solar panels, and water conserving plumbing devices. These condos, coupled with the friendly neighborhood, access to top-notch schools, day-care centers, and after school activities, are perfect places to raise a family in the city.

A beautiful, relaxing garden can add a sense of serenity to any back yard. Imagine soaking up a sunny, warm afternoon, sipping on iced tea, and enjoying the quiet of your outdoor haven. Soon you realize it’s a little too warm and you could use some shade. The oaks and maples you’ve recently planted won’t help you for years to come, and you don’t really want to block out the sun completely, so what can you do? A gazebo or pergola may be the perfect solution for you.

Pergolas are simple garden features that can add beauty, as well as shade, to your perfect relaxation spot. Four pillars set in a rectangle and topped with thick beams constructed of bisected rafters make up the basic design of pergolas. You can purchase pergolas as complete kits online and assemble them on your property. Kits are simple to put together, and you can do it with a little variety of tools or beginning carpentry skills. These simple and attractive structures provide a cool, shady resting place, allowing you and your family to stay refreshed during warmer months while enjoying the beauty and benefits of being outdoors. Pergolas also function as outdoor spaces for summer bar-be-ques and outdoor parties. They’re almost like having an additional living area in your back yard.

A gazebo can enhance the appearance of your home’s exterior and possibly add value to your property. Gazebos are generally hexagonal-shaped structures that may or may not have walls. Some of these cozy and charming additions have pillars only for the exterior, some have half-sized walls, and some are fully enclosed. What you choose is merely a matter of taste and function. Whatever outdoor structure you decide to buy, make sure you have accurate permits from local authorities. Purchase a kit made from fine, sturdy materials to ensure that your structure will last for decades to come.

Portland, Oregon is a beautiful place to live. This city, which is located in the northwestern part of the United States, is one of the top 30 most populous areas in the United States. It has a reputation for being the most environmentally friendly city in the United States and the second most environmentally friendly city in the world. When you live in Portland apartments, you are in the hub of of activity. Dry, warm summers and temperate winters make this a great place to live.

If you are interested in the arts, there are numerous theaters surrounding various Portland apartments. Attend a concert at the Oregon Symphony or visit the Portland Baroque Orchestra. Watch a performance at Portland Center stage or spend an evening at the Portland Opera. If your theatrical taste slants more towards dance, check out the Oregon Ballet Theater. In addition to the main theaters, this area of Oregon offers many stages that are similar in style to New York City’s off-Broadway and off–off–Broadway productions.

Head over to the east bank of the Willamette River to visit the Oregon Museum of science and industry if that is where your interests lie. If horticulture is of interest to you, you might want to visit the Portland Classical Chinese Garden. Readers living in the Portland, Oregon area will delight in the vast offerings of Powell’s City of Books. This independent bookstore claims to be the largest one in the United States. Browse through the stacks and choose a couple of titles to curl up with as you head back to your apartment.

Enjoy various celebrations in the Portland area. View parades, dragon boat races, and enjoy carnival rides and events such as the Portland Rose Festival. The area offers numerous festivals including beer festivals and craft festivals.